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[]
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{"sheet":"How to use","index":2,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Business activity","index":3,"n_rows":21,"n_cols":2,"rows_kept":21,"cut":false,"hidden":false,"merged":[]}
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[null,"1. Choose one of the following sectors:"]
[]
[null,"2. Choose one of the following sub-sectors:"]
[]
[null,"3. Now choose your primary business activity:"]

{"sheet":"Summary","index":4,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Taxonomy","index":5,"n_rows":165,"n_cols":16,"rows_kept":165,"cut":false,"hidden":true,"merged":[]}
[]
[null,"Sectors"]
[]
[]
[null,"Agriculture, forestry and fishing","AGFOFI"]
[null,"Mining and quarrying","MIQU"]
[null,"Manufacturing","MAN"]
[null,"Energy generation","ENGE"]
[null,"Infrastructure","INF"]
[null,"Retail","RE"]
[null,"Transportation and storage","TRST"]
[null,"Services","SER"]
[]
[]
[null,"Sub-Sectors"]
[]
[]
[null,"Agriculture, forestry and fishing","Mining and quarrying","Manufacturing","Energy generation","Infrastructure","Retail","Transportation and storage","Services"]
[null,"Agriculture","Extraction of fossil fuels","Manufacture of chemicals and plastics","Fossil fuel energy generation","Construction","Consumables retail","Air transportation","Accommodation and food services"]
[null,"Fishing and aquaculture","Mining of metal ores","Manufacture of consumables","Nuclear energy generation","Utilities","Consumer durables retail","Land transportation","Arts, entertainment, recreation and travel services"]
[null,"Forestry and logging","Mining of salt, chemicals and fertilizer minerals","Manufacture of consumer durables","Renewable energy generation",null,"Electronic products and equipment retail","Water transportation","Cleaning and maintenance services"]
[null,null,"Other mining and quarrying","Manufacture of electronic components and boards",null,null,"Machinery retail","Transport infrastructure and logistics","Education services"]
[null,null,null,"Manufacture of electronic products and equipment",null,null,"Material retail","Postal and courier activities","Financial and insurance services"]
[null,null,null,"Manufacture of machinery",null,null,"Motor vehicle retail","Warehousing and storage","Healthcare services"]
[null,null,null,"Manufacture of materials",null,null,"Textile and apparel retail",null,"Information and communication services"]
[null,null,null,"Manufacture of metal-based products",null,null,"Electricity retail",null,"Material recovery services"]
[null,null,null,"Manufacture of textiles and apparel",null,null,"Non-specialized retail",null,"Office and employment services"]
[null,null,null,"Manufacture of vehicles",null,null,null,null,"Personal services"]
[null,null,null,"Motion picture, video and television production",null,null,null,null,"Real estate services"]
[null,null,null,null,null,null,null,null,"Repair services"]
[null,null,null,null,null,null,null,null,"Security and investigation services"]
[null,null,null,null,null,null,null,null,"Professional and technical services"]
[null,null,null,null,null,null,null,null,"Membership organization services"]
[]
[]
[]
[]
[null,"Agriculture","AGFOFI.AG"]
[null,"Fishing and aquaculture","AGFOFI.FA"]
[null,"Forestry and logging","AGFOFI.FL"]
[null,"Extraction of fossil fuels","MIQU.FF"]
[null,"Mining of metal ores","MIQU.MO"]
[null,"Mining of salt, chemicals and fertilizer minerals","MIQU.SCF"]
[null,"Other mining and quarrying","MIQU.O"]
[null,"Manufacture of chemicals and plastics","MAN.CP"]
[null,"Manufacture of consumables","MAN.C"]
[null,"Manufacture of consumer durables","MAN.CD"]
[null,"Manufacture of electronic components and boards","MAN.ECB"]
[null,"Manufacture of electronic products and equipment","MAN.EPE"]
[null,"Manufacture of machinery","MAN.MAC"]
[null,"Manufacture of materials","MAN.MAT"]
[null,"Manufacture of metal-based products","MAN.MP"]
[null,"Manufacture of textiles and apparel","MAN.TA"]
[null,"Manufacture of vehicles","MAN.V"]
[null,"Motion picture, video and television production","MAN.MVT"]
[null,"Fossil fuel energy generation","ENGE.FF"]
[null,"Nuclear energy generation","ENGE.N"]
[null,"Renewable energy generation","ENGE.R"]
[null,"Construction","INF.C"]
[null,"Utilities","INF.U"]
[null,"Consumables retail","RE.CON"]
[null,"Consumer durables retail","RE.CONDUR"]
[null,"Electronic products and equipment retail","RE.EE"]
[null,"Machinery retail","RE.MAC"]
[null,"Material retail","RE.MAT"]
[null,"Motor vehicle retail","RE.MOT"]
[null,"Textile and apparel retail","RE.TA"]
[null,"Electricity retail","RE.E"]
[null,"Non-specialized retail","RE.NS"]
[null,"Air transportation","TRST.A"]
[null,"Land transportation","TRST.L"]
[null,"Water transportation","TRST.W"]
[null,"Transport infrastructure and logistics","TRST.TIL"]
[null,"Postal and courier activities","TRST.PC"]
[null,"Warehousing and storage","TRST.WS"]
[null,"Accommodation and food services","SER.AF"]
[null,"Arts, entertainment, recreation and travel services","SER.A"]
[null,"Cleaning and maintenance services","SER.COM"]
[null,"Education services","SER.E"]
[null,"Financial and insurance services","SER.FI"]
[null,"Healthcare services","SER.H"]
[null,"Information and communication services","SER.IC"]
[null,"Material recovery services","SER.M"]
[null,"Office and employment services","SER.OE"]
[null,"Personal services","SER.P"]
[null,"Real estate services","SER.RE"]
[null,"Repair services","SER.R"]
[null,"Security and investigation services","SER.SI"]
[null,"Professional and technical services","SER.PT"]
[null,"Membership organization services","SER.MO"]
[]
[]
[]
[]
[null,"Business Activities"]
[]
[null,"Agriculture","Fishing and aquaculture","Forestry and logging"]
[null,"Animal rearing","Aquaculture","Forestry and logging"]
[null,"Crop production","Fishing"]
[null,"Tobacco production"]
[null,"Post-harvest crop activities"]
[]
[]
[null,"Extraction of fossil fuels","Mining of metal ores","Mining of salt, chemicals and fertilizer minerals","Other mining and quarrying"]
[null,"Mining of coal and lignite","Mining of iron ores","Mining of salt, chemicals and fertilizer minerals","Quarrying of stone, sand and clay"]
[null,"Extraction of crude petroleum and natural gas","Mining of non-ferrous metal ores",null,"Mining of gemstones"]
[null,"Extraction of peat",null,null,"Other mining and quarrying"]
[]
[]
[null,"Manufacture of chemicals and plastics","Manufacture of consumables","Manufacture of consumer durables","Manufacture of electronic components and boards","Manufacture of electronic products and equipment","Manufacture of machinery","Manufacture of materials","Manufacture of metal-based products","Manufacture of textiles and apparel","Manufacture of vehicles","Motion picture, video and television production"]
[null,"Manufacture of agricultural chemicals and products","Manufacture of alcoholic beverages","Manufacture of jewellery and watches","Manufacture of batteries","Manufacture of electronic products","Manufacture of machinery","Manufacture of basic metals","Manufacture of weapons and ammunition","Manufacture of leather","Manufacture of combustion engine motor vehicles","Motion picture, video and television production"]
[null,"Manufacture of chemicals","Manufacture of cleaning products and cosmetics","Manufacture of medical and dental instruments","Manufacture of semiconductors","Manufacture of electromedical and irradiation equipment",null,"Manufacture of cement, lime and plaster","Manufacture of other metal-based products","Manufacture of textiles and apparel","Manufacture of electric motor vehicles"]
[null,"Manufacture of plastics and plastic products","Manufacture of food and beverage","Manufacture of consumer durables","Manufacture of other electronic components and boards",null,null,"Manufacture of coke oven and refined petroleum products",null,null,"Manufacture of ships, trains, air and spacecrafts"]
[null,null,"Manufacture of pharmaceuticals",null,null,null,null,"Manufacture of glass"]
[null,null,"Manufacture of tobacco products",null,null,null,null,"Manufacture of clay and ceramics"]
[null,null,null,null,null,null,null,"Manufacture of stone"]
[null,null,null,null,null,null,null,"Manufacture of paper and paper products"]
[null,null,null,null,null,null,null,"Manufacture of printed products"]
[null,"Fossil fuel energy generation","Nuclear energy generation","Renewable energy generation",null,null,null,"Manufacture of rubber products"]
[null,"Coal and oil energy generation","Nuclear energy generation","Biomass energy generation",null,null,null,"Manufacture of wood and related products"]
[null,"Natural gas energy generation",null,"Geothermal energy generation"]
[null,null,null,"Hydro and tidal energy generation"]
[null,null,null,"Solar energy generation"]
[null,null,null,"Wind energy generation"]
[]
[]
[]
[null,"Construction","Utilities"]
[null,"Construction of buildings","Telecommunications infrastructure"]
[null,"Construction of civil engineering infrastructure","Waste collection, treatment and disposal infrastructure"]
[null,"Electrical infrastructure, plumbing and other installation activities","Water collection, treatment and supply infrastructure"]
[null,null,"Steam and air conditioning supply infrastructure"]
[null,null,"Gas and electricity distribution infrastructure"]
[]
[]
[]
[null,"Consumables retail","Consumer durables retail","Electronic products and equipment retail","Machinery retail","Material retail","Motor vehicle retail","Textile and apparel retail","Electricity retail","Non-specialized retail"]
[null,"Agricultural materials and live animal retail","Consumer durables retail","Electronic products and equipment retail","Machinery retail","Construction materials and metals retail","Combustion engine motor vehicle retail","Textile and apparel retail","Electricity retail","Non-specialized retail"]
[null,"Food and non-alcoholic beverage retail",null,null,null,"Fuel retail","Electric motor vehicle retail"]
[null,"Alcoholic beverage retail"]
[null,"Pharmaceutical product retail"]
[null,"Cleaning products and cosmetics retail"]
[null,"Tobacco product retail"]
[]
[]
[]
[null,"Air transportation","Land transportation","Water transportation","Transport infrastructure and logistics","Postal and courier activities","Warehousing and storage"]
[null,"Passenger air transportation","Passenger rail transportation","Freight water transportation","Transport infrastructure and logistics","Postal and courier activities","Warehousing and storage"]
[null,"Freight air transportation","Freight rail transportation","Passenger water transportation"]
[null,null,"Passenger road transportation"]
[null,null,"Freight road transportation"]
[]
[]
[]
[]
[null,"Accommodation and food services","Arts, entertainment, recreation and travel services","Cleaning and maintenance services","Education services","Financial and insurance services","Healthcare services","Information and communication services","Material recovery services","Office and employment services","Personal services","Real estate services","Repair services","Security and investigation services","Professional and technical services","Membership organization services"]
[null,"Accommodation services","Arts, culture and entertainment events","Building cleaning and maintenance services","Education services","Investment services","Medical and dental services","Information services","Material recovery services","Human resource services","Beauty, wellness and other personal services","Real estate management","Electronic products and equipment repair services","Security and investigation services","Architectural and engineering services","Membership organization services"]
[null,"Food and beverage services","Outdoor events","Washing and dry-cleaning of textiles",null,"Insurance services","Social welfare and care services","Publishing, broadcasting and media services",null,"Employment agency services","Funeral services","Real estate agents","Machinery repair services",null,"Design services"]
[null,null,"Library and museum services",null,null,"Financial market administration, money intermediation and brokerage","Veterinary services",null,null,"Office administrative and support services",null,null,"Motor vehicle repair services",null,"Computer programming and software development"]
[null,null,"Historical site services",null,null,null,null,null,null,null,null,null,"Textile and apparel repair services",null,"Advertising services"]
[null,null,"Zoos, botanical gardens and nature reserves",null,null,null,null,null,null,null,null,null,"Non-specialized repair services",null,"Scientific R&D services"]
[null,null,"Gambling and betting services",null,null,null,null,null,null,null,null,null,null,null,"Legal and accounting services"]
[null,null,"Sports, amusement and recreation activities",null,null,null,null,null,null,null,null,null,null,null,"Consultancy services"]
[null,null,"Tour operator services"]
[null,null,"Travel agency services"]

{"sheet":"Business Inputs","index":6,"n_rows":34,"n_cols":38,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
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[]
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{"sheet":"Broader Society","index":7,"n_rows":32,"n_cols":38,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Question number","Company response","BA","Risk level","Company risk profile","BA risk profile"]
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{"sheet":"Employees","index":8,"n_rows":35,"n_cols":38,"rows_kept":35,"cut":false,"hidden":false,"merged":[]}
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[]
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[]
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[]
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[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Question number","Company response","BA","Risk level","Company risk profile","BA risk profile"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"NA",{"$f":"'Current business activity'!I28","v":"NA"},{"$f":"'Current business activity'!G28","v":"High"},{"$f":"IF(AH23=\"Yes\",AJ23,\"NA\")","v":"NA"},{"$f":"IF(AI23=\"Yes\",AJ23,\"NA\")","v":"NA"}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"NA",{"$f":"'Current business activity'!I35","v":"NA"},{"$f":"'Current business activity'!G35","v":"High"},"NA","NA"]
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{"sheet":"Operations","index":9,"n_rows":48,"n_cols":38,"rows_kept":48,"cut":false,"hidden":false,"merged":[]}
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[]
[]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Question number","Company response","BA","Risk level","Company risk profile","BA risk profile"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"NA",{"$f":"'Current business activity'!I43","v":"NA"},{"$f":"'Current business activity'!G43","v":"High"},"NA",{"$f":"IF(AI24=\"Yes\",AJ24,\"NA\")","v":"NA"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"NA",{"$f":"'Current business activity'!I44","v":"NA"},{"$f":"'Current business activity'!G44","v":"High"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"NA",{"$f":"'Current business activity'!I45","v":"NA"},{"$f":"'Current business activity'!G45","v":"High"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"NA",{"$f":"'Current business activity'!I46","v":"NA"},{"$f":"'Current business activity'!G46","v":"Moderate"},"NA","NA"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"NA",{"$f":"'Current business activity'!I54","v":"NA"},{"$f":"'Current business activity'!G54","v":"Moderate"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"NA",{"$f":"'Current business activity'!I55","v":"NA"},{"$f":"'Current business activity'!G55","v":"High"},{"$f":"IF(AH36=\"Yes\",AJ36,\"NA\")","v":"NA"},{"$f":"IF(AI36=\"Yes\",AJ36,\"NA\")","v":"NA"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"NA",{"$f":"'Current business activity'!I56","v":"NA"},{"$f":"'Current business activity'!G56","v":"Moderate"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"NA",{"$f":"'Current business activity'!I57","v":"NA"},{"$f":"'Current business activity'!G57","v":"Moderate"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"NA",{"$f":"'Current business activity'!I58","v":"NA"},{"$f":"'Current business activity'!G58","v":"High"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"NA",{"$f":"'Current business activity'!I59","v":"NA"},{"$f":"'Current business activity'!G59","v":"High"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"NA",{"$f":"'Current business activity'!I60","v":"NA"},{"$f":"'Current business activity'!G60","v":"High"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,"NA",{"$f":"'Current business activity'!I61","v":"NA"},{"$f":"'Current business activity'!G61","v":"High"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,"NA",{"$f":"'Current business activity'!I62","v":"NA"},{"$f":"'Current business activity'!G62","v":"Low"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,"NA",{"$f":"'Current business activity'!I63","v":"NA"},{"$f":"'Current business activity'!G63","v":"Low"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,"NA",{"$f":"'Current business activity'!I64","v":"NA"},{"$f":"'Current business activity'!G64","v":"High"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,"NA",{"$f":"'Current business activity'!I65","v":"NA"},{"$f":"'Current business activity'!G65","v":"Low"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"NA",{"$f":"'Current business activity'!I66","v":"NA"},{"$f":"'Current business activity'!G66","v":"Moderate"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"NA",{"$f":"'Current business activity'!I67","v":"NA"},{"$f":"'Current business activity'!G67","v":"High"},"NA","NA"]

{"sheet":"Products","index":10,"n_rows":49,"n_cols":38,"rows_kept":49,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Question number","Company response","BA","Risk level","Company risk profile","BA risk profile"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"NA",{"$f":"'Current business activity'!I68","v":"NA"},{"$f":"'Current business activity'!G68","v":"Moderate"},{"$f":"IF(AH22=\"Yes\",AJ22,\"NA\")","v":"NA"},{"$f":"IF(AI22=\"Yes\",AJ22,\"NA\")","v":"NA"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"NA",{"$f":"'Current business activity'!I69","v":"NA"},{"$f":"'Current business activity'!G69","v":"Moderate"},{"$f":"IF(AH23=\"Yes\",AJ23,\"NA\")","v":"NA"},{"$f":"IF(AI23=\"Yes\",AJ23,\"NA\")","v":"NA"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"NA",{"$f":"'Current business activity'!I70","v":"NA"},{"$f":"'Current business activity'!G70","v":"High"},"NA",{"$f":"IF(AI24=\"Yes\",AJ24,\"NA\")","v":"NA"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"NA",{"$f":"'Current business activity'!I71","v":"NA"},{"$f":"'Current business activity'!G71","v":"High"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"NA",{"$f":"'Current business activity'!I72","v":"NA"},{"$f":"'Current business activity'!G72","v":"Low"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"NA",{"$f":"'Current business activity'!I73","v":"NA"},{"$f":"'Current business activity'!G73","v":"Low"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"NA",{"$f":"'Current business activity'!I74","v":"NA"},{"$f":"'Current business activity'!G74","v":"High"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"NA",{"$f":"'Current business activity'!I75","v":"NA"},{"$f":"'Current business activity'!G75","v":"High"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"NA",{"$f":"'Current business activity'!I76","v":"NA"},{"$f":"'Current business activity'!G76","v":"High"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"NA",{"$f":"'Current business activity'!I77","v":"NA"},{"$f":"'Current business activity'!G77","v":"High"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"NA",{"$f":"'Current business activity'!I78","v":"NA"},{"$f":"'Current business activity'!G78","v":"Moderate"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"NA",{"$f":"'Current business activity'!I79","v":"NA"},{"$f":"'Current business activity'!G79","v":"High"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"NA",{"$f":"'Current business activity'!I80","v":"NA"},{"$f":"'Current business activity'!G80","v":"Moderate"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"NA",{"$f":"'Current business activity'!I81","v":"NA"},{"$f":"'Current business activity'!G81","v":"High"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"NA",{"$f":"'Current business activity'!I82","v":"NA"},{"$f":"'Current business activity'!G82","v":"High"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"NA",{"$f":"'Current business activity'!I83","v":"NA"},{"$f":"'Current business activity'!G83","v":"High"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"NA",{"$f":"'Current business activity'!I84","v":"NA"},{"$f":"'Current business activity'!G84","v":"Moderate"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"NA",{"$f":"'Current business activity'!I85","v":"NA"},{"$f":"'Current business activity'!G85","v":"High"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"NA",{"$f":"'Current business activity'!I86","v":"NA"},{"$f":"'Current business activity'!G86","v":"Moderate"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"NA",{"$f":"'Current business activity'!I87","v":"NA"},{"$f":"'Current business activity'!G87","v":"High"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,"NA",{"$f":"'Current business activity'!I88","v":"NA"},{"$f":"'Current business activity'!G88","v":"Low"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,"NA",{"$f":"'Current business activity'!I89","v":"NA"},{"$f":"'Current business activity'!G89","v":"Moderate"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,"NA",{"$f":"'Current business activity'!I90","v":"NA"},{"$f":"'Current business activity'!G90","v":"High"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,"NA",{"$f":"'Current business activity'!I91","v":"NA"},{"$f":"'Current business activity'!G91","v":"Moderate"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,"NA",{"$f":"'Current business activity'!I92","v":"NA"},{"$f":"'Current business activity'!G92","v":"High"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"NA",{"$f":"'Current business activity'!I93","v":"NA"},{"$f":"'Current business activity'!G93","v":"Moderate"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"NA",{"$f":"'Current business activity'!I94","v":"NA"},{"$f":"'Current business activity'!G94","v":"Low"},"NA","NA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,"NA",{"$f":"'Current business activity'!I95","v":"NA"},{"$f":"'Current business activity'!G95","v":"Low"},{"$f":"IF(AH49=\"Yes\",AJ49,\"NA\")","v":"NA"},{"$f":"IF(AI49=\"Yes\",AJ49,\"NA\")","v":"NA"}]

{"sheet":"Characteristics","index":11,"n_rows":105,"n_cols":58,"rows_kept":105,"cut":false,"hidden":true,"merged":[]}
["ID",null,"Risk characteristic","Updated risk characteristic","Help text","Risk level","Break-Even Goals","Show for physical goods","Show for non-physical goods","Company-specific?","Company response","Company risk profile","BE01","BE02","BE03","BE04","BE05","BE06","BE07","BE08","BE09","BE10","BE11","BE12","BE13","BE14","BE15","BE16","BE17","BE18","BE19","BE20","BE21","BE22","BE23","BE01","BE02","BE03","BE04","BE05","BE06","BE07","BE08","BE09","BE10","BE11","BE12","BE13","BE14","BE15","BE16","BE17","BE18","BE19","BE20","BE21","BE22","BE23"]
["BI-1",1.1000000000000001,"Our business uses fossil fuels as a primary source of energy",{"$f":"_xlfn.CONCAT(B2,\" \",C2)","v":"1.1 Our business uses fossil fuels as a primary source of energy"},"Answer \"Yes\" if the business relies on fossil fuels to power processes which are core to how it makes money (e.g. metal producers whose furnaces use thermal coal, gas-fired power stations, or commerical airlines).\n \n Answer \"No\" if:\n - the business burns no fossil fuels itself; or\n - the business uses fossil fuels only to power vehicles or machines which are not directly related to how it makes money (e.g.diesel-powered forklifts in distribution centres, or back-up generators for offices).","High","BE01, BE05, BE06","Yes",0,0,{"$f":"'Business Inputs'!AH22","v":"NA"},{"$f":"'Business Inputs'!AK22","v":"NA"},{"$f":"IF(ISNUMBER(SEARCH(M$1,$G2)), $L2, \"Not applicable\")","v":"NA"},{"$f":"IF(ISNUMBER(SEARCH(N$1,$G2)), $L2, \"Not applicable\")","v":"Not applicable"},"Not applicable","Not applicable","NA","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",{"$f":"IF(ISNUMBER(SEARCH(AI$1,$G2)), $L2, \"Not applicable\")","v":"Not applicable"},{"$f":"IF(AND(ISNUMBER(SEARCH(AJ$1,$G2)),$K2<>\"NA\"),1,0)","v":0},{"$f":"IF(AND(ISNUMBER(SEARCH(AK$1,$G2)),$K2<>\"NA\"),1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AND(ISNUMBER(SEARCH(BF$1,$G2)),$K2<>\"NA\"),1,0)","v":0}]
["BI-2",1.2,"Our business's core activities are water-intensive",{"$f":"_xlfn.CONCAT(B3,\" \",C3)","v":"1.2 Our business's core activities are water-intensive"},"Answer \"Yes\" if the business relies on water to perform activities which are core to how it makes money (e.g. to enable process-specific washing, cooling, heating or pressure).\n\nAnswer \"No\" if water is only used to support employees' day-to-day needs and for cleaning, unless such water use is known to be particularly high.","High","BE02","Yes","Yes",0,{"$f":"'Business Inputs'!AH23","v":"NA"},{"$f":"'Business Inputs'!AK23","v":"NA"},{"$f":"IF(ISNUMBER(SEARCH(M$1,$G3)), $L3, \"Not applicable\")","v":"Not applicable"},"NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",{"$f":"IF(AND(ISNUMBER(SEARCH(AJ$1,$G3)),$K3<>\"NA\"),1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["BI-3",1.3,"Our business uses water as a core product input","1.3 Our business uses water as a core product input","Answer \"Yes\" if water consumption is core to how the business makes money, for example because it is an ingredient in the creation of sellable goods, or because it is used to deliver a revenue-generating service (e.g. crop and livestock production, processed foods and bottled beverages).","High","BE02","Yes",0,0,{"$f":"'Business Inputs'!AH24","v":"NA"},{"$f":"'Business Inputs'!AK24","v":"NA"},"Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["BI-4",1.4,"Our business uses water for personal consumption and basic sanitation purposes only","1.4 Our business uses water for personal consumption and basic sanitation purposes only","Answer \"Yes\" if water use within the business is limited to employee consumption and sanitation (e.g. drinking and canteen food preparation), and for maintaining basic cleanliness standards (e.g. office cleaning).\n  \nAnswer \"No\" if water is used for any commercial or industrial purpose, even if in low quanities (e.g. preparation of food for sale).","Low","BE02","Yes","Yes",0,{"$f":"'Business Inputs'!AH25","v":"NA"},{"$f":"'Business Inputs'!AK25","v":"NA"},"Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["BI-5",1.5,"Our business uses natural resources at levels which may undermine their availability for local communities","1.5 Our business uses natural resources at levels which may undermine their availability for local communities","Natural resources include water, flora and fauna, and mined minerals.\n \nAnswer \"Yes\" if the business extracts, procures or otherwise limits access to natural resources which local communities depend upon (e.g. use of copious water as a production input, unsustainable harvesting of fish or extensive ownership of biodiverse land).","High","BE09","Yes","Yes",0,{"$f":"'Business Inputs'!AH26","v":"NA"},{"$f":"'Business Inputs'!AK26","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["BI-6",1.6,"Our business's core product inputs or end products are perishable","1.6 Our business's core product inputs or end products are perishable","A \"product input\" is one that is embedded (or necessarily consumed) in the creation of physical goods or the provision of services from which the business makes money.\n\nAnswer \"Yes\" if any of the business's product inputs or end products decay quickly (e.g. fresh food, some pharmaceuticals).","High","BE07","Yes","Yes",0,{"$f":"'Business Inputs'!AH27","v":"NA"},{"$f":"'Business Inputs'!AK27","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["BI-7",1.7,"Our business's use of energy is limited to procuring electricity for ancillary purposes","1.7 Our business's use of energy is limited to procuring electricity for ancillary purposes","Answer \"Yes\" if the only energy the business consumes is in the form of procured electricity, and if it is used only to power equipment typically found in offices or homes (e.g. lamps, radiators, laptops, printers, fridges).\n\nAnswer \"No\" if the business uses electricity to power more specialised equipment, or if it uses other sources of energy (e.g. fossil fuels).","Low","BE01, BE06","Yes","Yes",0,{"$f":"'Business Inputs'!AH28","v":"NA"},{"$f":"'Business Inputs'!AK28","v":"NA"},"NA","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["BI-8",1.8,"Our business only uses procured electricity and operates in locations where the national grid is renewably powered","1.8 Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Answer \"Yes\" if all sites owned or controlled by the business are located in regions where national grid electricity is more than 90% renewable (e.g. Iceland, Norway).","Low","BE01, BE06","Yes","Yes","Yes",{"$f":"'Business Inputs'!AH29","v":"NA"},{"$f":"'Business Inputs'!AK29","v":"NA"},"NA","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["BI-9",1.9,"Our business relies on multiple product inputs supplied by third parties","1.9 Our business relies on multiple product inputs supplied by third parties","A \"product input\" is one that is embedded (or necessarily consumed) in the creation of physical goods or the provision of services from which the business makes money.\n\nAnswer \"Yes\" if the business sources multiple ingredients, raw materials, components or other product inputs from third parties.","High","BE04","Yes",0,0,{"$f":"'Business Inputs'!AH30","v":"NA"},{"$f":"'Business Inputs'!AK30","v":"NA"},"Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["BI-10","1.10","Our business only procures goods and services for its own internal use","1.10 Our business only procures goods and services for its own internal use","Answer \"Yes\" if the business only buys goods and services for its own use, in support of day-to-day operations (e.g. office supplies, cleaning products, IT equipment, accounting services, flights and accommodation for employee trips).\n \nAnswer \"No\" if:\n - the business buys goods for onward sale; or\n - the business sells services which involve goods or materials being consumed (e.g. vehicle repairs which replace parts, commercial printers which using papers and inks).","Low","BE04",0,"Yes",0,{"$f":"'Business Inputs'!AH31","v":"NA"},{"$f":"'Business Inputs'!AK31","v":"NA"},"Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["BI-11","1.11","Our business owns or manages energy-intensive digital infrastructure","1.11 Our business owns or manages energy-intensive digital infrastructure","Answer \"Yes\" if the business owns or manages energy-intensive digital infrastructure (e.g. server farms or data centres).\n \nAnswer \"No\" if the business only relies on digital equipment to support day-to-day employee activities (e.g. local servers, laptops, desktop PCs).","High","BE01, BE06","Yes","Yes",0,{"$f":"'Business Inputs'!AH32","v":"NA"},{"$f":"'Business Inputs'!AK32","v":"NA"},"NA","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["BI-12","1.12","Our business uses hazardous or potentially harmful substances as a core input","1.12 Our business uses hazardous or potentially harmful substances as a core input","\"Hazardous substances\" include those classified as toxic, corrosive, flammable, explosive, highly reactive, carcinogenic, radioactive or irritants. Even with limited exposure they can cause immediate, severe and irreversible harm to people or the environment.\n\n\"Potentially harmful substances\" are those which are not immediately hazardous, but which can build up in nature over time, or which can damage human health as a result of repeated or high-level exposure.\n \nAnswer \"Yes\" if:\n- The business uses any hazardous substances in the creation of its products or in the delivery of its services.\n- The business uses significant quantities of potentially harmful substances in the creation of its products or in the delivery of its services.","High","BE05","Yes","Yes",0,{"$f":"'Business Inputs'!AH33","v":"NA"},{"$f":"'Business Inputs'!AK33","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",{"$f":"IF(ISNUMBER(SEARCH(AA$1,$G13)), $L13, \"Not applicable\")","v":"Not applicable"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AND(ISNUMBER(SEARCH(AX$1,$G13)),$K13<>\"NA\"),1,0)","v":0},0,0,0,0,0,0,0,0]
["BI-13","1.13","Our business purchases physical goods for onward sale which it does not manufacture itself","1.13 Our business purchases physical goods for onward sale which it does not manufacture itself","Answer \"Yes\" when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","High","BE04","Yes",0,0,{"$f":"'Business Inputs'!AH34","v":"NA"},{"$f":"'Business Inputs'!AK34","v":"NA"},"Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["BS-1","2.1","Our business's value largely resides in intangible assets","2.1 Our business's value largely resides in intangible assets","Answer \"Yes\" if the value of the business largely resides in assets which are not physical or location-based, such as patents, product recipes, copyrights, and intellectual property.","High","BE21",0,"Yes",0,{"$f":"'Broader Society'!AH22","v":"NA"},{"$f":"'Broader Society'!AK22","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["BS-2","2.2","Our business makes money from transporting people or goods between countries or jurisdictions","2.2 Our business makes money from transporting people or goods between countries or jurisdictions","Answer \"Yes\" if the business earns a significant portion of its income from transporting goods or people across national or tax borders (e.g. airlines, international hauliers).","High","BE21","Yes","Yes",0,{"$f":"'Broader Society'!AH23","v":"NA"},{"$f":"'Broader Society'!AK23","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$G16)), $L16, \"Not applicable\")","v":"NA"},"Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["BS-3","2.3","Our business is registered in a recognised 'tax haven' or 'grey list' country","2.3 Our business is registered in a recognised 'tax haven' or 'grey list' country","Answer \"Yes\" if the business is registered in a country which is a recognised tax haven (typically an offshore country offering foreign entities little or no tax liability) or which is under increased monitoring by the Financial Action Task Force (e.g. Cayman Islands, Bermuda, Switzerland, Jersey, Barbados, Pakistan, Iceland, Zimbabwe).","High","BE21","Yes","Yes","Yes",{"$f":"'Broader Society'!AH24","v":"NA"},{"$f":"'Broader Society'!AK24","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["BS-4","2.4","Our business is a registered charity","2.4 Our business is a registered charity","Answer \"Yes\" if the business is recognised in law to be charitable and exists exclusively for public benefit.","Low","BE21","Yes","Yes","Yes",{"$f":"'Broader Society'!AH25","v":"NA"},{"$f":"'Broader Society'!AK25","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["BS-5","2.5","Our business only operates in one country","2.5 Our business only operates in one country","Answer \"Yes\" if the business only owns or operates sites within the boundaries of one country.","Low","BE21","Yes","Yes","Yes",{"$f":"'Broader Society'!AH26","v":"NA"},{"$f":"'Broader Society'!AK26","v":"NA"},{"$f":"IF(ISNUMBER(SEARCH(M$1,$G19)), $L19, \"Not applicable\")","v":"Not applicable"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["BS-6","2.6","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","2.6 Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","Answer \"Yes\" if there is either a precedent for, or a likelihood of, new social or environmental legislation which may threaten the ability of the business to carry on as usual (e.g. taxes on carbon for fossil fuel companies, taxes on sugar for food companies).","High","BE22","Yes","Yes",0,{"$f":"'Broader Society'!AH27","v":"NA"},{"$f":"'Broader Society'!AK27","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["BS-7","2.7","Our business is heavily subsidised by government","2.7 Our business is heavily subsidised by government","A \"subsidy\" here is any direct or indirect payment to specific firms or industries from government (often in the form of a cash payment or targeted tax cut).\n\nAnswer \"Yes\" if the business receives subsidies whose removal would undermine the profitability of the business (e.g. some forms of agriculture, oil and gas).","High","BE22","Yes","Yes","Yes",{"$f":"'Broader Society'!AH28","v":"NA"},{"$f":"'Broader Society'!AK28","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["BS-8","2.8","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","2.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Answer \"Yes\" if the business in no way seeks to shape public discourse, either directly through activities such as advertising, public relations, social media, and participation in influential forums, or indirectly via trade associations and advocacy groups.","Low","BE22","Yes","Yes","Yes",{"$f":"'Broader Society'!AH29","v":"NA"},{"$f":"'Broader Society'!AK29","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["BS-9","2.9","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","2.9 Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Answer \"Yes\" if no ongoing or severe harm is caused to people or planet as a result of the business's activities, and if lobbying in the industry is minimal (e.g. education, beauty services).","Low","BE22","Yes","Yes",0,{"$f":"'Broader Society'!AH30","v":"NA"},{"$f":"'Broader Society'!AK30","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["BS-10","2.10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","2.10 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","Answer \"Yes\" if the business undertakes any activity which involves obtaining the right to use areas of undeveloped land or other natural resources (e.g. mining and agriculture).","High","BE08, BE09, BE22","Yes","Yes",0,{"$f":"'Broader Society'!AH31","v":"NA"},{"$f":"'Broader Society'!AK31","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",{"$f":"IF(ISNUMBER(SEARCH(T$1,$G24)), $L24, \"Not applicable\")","v":"NA"},"NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["BS-11","2.11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","2.11 Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Answer \"Yes\" if any innovation by the business (technological, business model, or otherwise) is central to how it makes money and is subject to public discussion of ethical concerns (e.g. cryptocurrencies).\n\nAnswer \"No\" if the business is not wholly reliant on rapidly developing technologies, even if some aspect of its activities may use potentially contentious innovations (e.g. GMOs in crop production).","Moderate","BE20","Yes","Yes",0,{"$f":"'Broader Society'!AH32","v":"NA"},{"$f":"'Broader Society'!AK32","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["E-1","3.1","Our business's activities may expose employees to hazardous substances","3.1 Our business's activities may expose employees to hazardous substances","\"Hazardous substances\" include those classified as toxic, corrosive, flammable, explosive, highly reactive, carcinogenic, radioactive or irritants. Even with limited exposure they can cause immediate, severe and irreversible harm to people or the environment.\n \nAnswer \"Yes\" if employees face higher risks of exposure than those they face outside work.","High","BE10","Yes","Yes",0,{"$f":"Employees!AH22","v":"NA"},{"$f":"Employees!AK22","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["E-2","3.2","Our business’s activities may repeatedly expose employees to potentially harmful substances","3.2 Our business’s activities may repeatedly expose employees to potentially harmful substances","\"Potentially harmful substances\" are those which are not immediately hazardous, but which can build up in nature over time, or which can damage human health as a result of repeated or high-level exposure.\n \nAnswer \"Yes\" if employees face higher risks of exposure than those they face outside work.","High","BE10","Yes","Yes",0,{"$f":"Employees!AH23","v":"NA"},{"$f":"Employees!AK23","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["E-3","3.3","Our business's activities rely on repetitive or heavy manual labour","3.3 Our business's activities rely on repetitive or heavy manual labour","Answer \"Yes\" if work involves prolonged repetitive movements which may increase the risk of injury (e.g. packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment).","Moderate","BE10","Yes","Yes",0,{"$f":"Employees!AH24","v":"NA"},{"$f":"Employees!AK24","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["E-4","3.4","Our business may routinely expose employees to psychologically challenging situations","3.4 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n \nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social, prison or healthcare work).\n\nAnswer \"Yes\" if employees face higher expsure risks of psychologically challenging situations that those faced iin day-to-day life.","High","BE10","Yes","Yes",0,{"$f":"Employees!AH25","v":"NA"},{"$f":"Employees!AK25","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",{"$f":"IF(ISNUMBER(SEARCH(AC$1,$G29)), $L29, \"Not applicable\")","v":"Not applicable"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,{"$f":"IF(AND(ISNUMBER(SEARCH(AN$1,$G29)),$K29<>\"NA\"),1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["E-5","3.5","Our business's activities may expose employees to dangerous physical environments","3.5 Our business's activities may expose employees to dangerous physical environments","\"Dangerous physical environments\" are those where the presence of a physical hazard puts employees at risk of injury or long-term health issues (e.g. heights, noise, radiation, proximity to heavy machinery).\n  \nAnswer \"Yes\" if employees face higher exposure risks than those faced in day-to-day life.","High","BE10","Yes","Yes",0,{"$f":"Employees!AH26","v":"NA"},{"$f":"Employees!AK26","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",{"$f":"IF(AND(ISNUMBER(SEARCH(AJ$1,$G30)),$K30<>\"NA\"),1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["E-6","3.6","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","3.6 Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Answer \"Yes\" if:\n- working during the night or early morning is common; or\n- working long hours is common in the business, either because it is a condition of employment or because cultural norms demand it (e.g. consultancy services).","Moderate","BE10, BE12","Yes","Yes",0,{"$f":"Employees!AH27","v":"NA"},{"$f":"Employees!AK27","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["E-7","3.7","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","3.7 Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","Answer \"Yes\" if the business's approach to remuneration involves non-guaranteed elements (e.g. piece-rate pay, commission or tips), and if employees may be at risk of receiving less than a living wage as a result.\n\nAnswer \"No\" if pay levels are not guaranteed  but are generally expected to exceed the living wage (e.g. high-skilled contract work).","High","BE11","Yes","Yes",0,{"$f":"Employees!AH28","v":"NA"},{"$f":"Employees!AK28","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["E-8","3.8","Our business has a significant proportion of temporary workers","3.8 Our business has a significant proportion of temporary workers","Answer \"Yes\" if the business's demand for labour fluctuates significantly, for example due to seasonal changes (e.g. agriculture, tourism and retail) or project-based work (e.g. construction).","High","BE11,BE12","Yes","Yes",0,{"$f":"Employees!AH29","v":"NA"},{"$f":"Employees!AK29","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["E-9","3.9","Our business has a significant proportion of workers on zero hour contracts","3.9 Our business has a significant proportion of workers on zero hour contracts","Answer \"Yes\" if the business does not guarantee its workers fixed hours, which can put them at risk of low pay - especially if work is requested at short notice, which makes it difficult for people to maintain other jobs (e.g. delivery and taxi drivers, restaurant staff).","High","BE11, BE12","Yes","Yes",0,{"$f":"Employees!AH30","v":"NA"},{"$f":"Employees!AK30","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["E-10","3.10","Our business has a significant proportion of workers who carry out low-skilled labour","3.10 Our business has a significant proportion of workers who carry out low-skilled labour","Answer \"Yes\" if activities which are central to how the business makes money do not require workers to have a high-level of education, training or technical ability (e.g. manufacturing assembly lines, agricultural labour).","High","BE11, BE12","Yes","Yes",0,{"$f":"Employees!AH31","v":"NA"},{"$f":"Employees!AK31","v":"NA"},{"$f":"IF(ISNUMBER(SEARCH(M$1,$G35)), $L35, \"Not applicable\")","v":"Not applicable"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["E-11","3.11","Our business has a significant proportion of workers who may not have access to adequate social protections","3.11 Our business has a significant proportion of workers who may not have access to adequate social protections","Answer \"Yes\" if the business relies extensively on low-skilled labour, or if most employees are women, migrants, or any other historically vulnerable group.","High","BE11, BE13","Yes","Yes",0,{"$f":"Employees!AH32","v":"NA"},{"$f":"Employees!AK32","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["E-12","3.12","Our business predominantly employs people who are high-skilled and well paid","3.12 Our business predominantly employs people who are high-skilled and well paid","Answer \"Yes\" if activities which are central to how the business makes money require workers to have a high level of education, training or technical ability (e.g. software development, accountancy).","Low","BE11, BE14","Yes","Yes",0,{"$f":"Employees!AH33","v":"NA"},{"$f":"Employees!AK33","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["E-13","3.13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","3.13 Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no. 138. Forced labour is work performed involuntarily and under the threat of penalty.\n\nAnswer \"Yes\" if the business operates in an industry or in locations where there is a notable occurrence of such practices.","High","BE12","Yes","Yes",0,{"$f":"Employees!AH34","v":"NA"},{"$f":"Employees!AK34","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["E-14","3.14","Our business is part of the gig economy","3.14 Our business is part of the gig economy","Answer \"Yes\" if the way the business makes money is dependent upon temporary or flexible workers who are often legally independent contractors or self-employed, rather than full-time employees.","High","BE11,BE12, BE14","Yes","Yes",0,{"$f":"Employees!AH35","v":"NA"},{"$f":"Employees!AK35","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","NA","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-1","4.1","Our business transports or distributes goods, materials or people as a core activity","4.1 Our business transports or distributes goods, materials or people as a core activity","Answer \"Yes\" if the transportation or distribution of goods, materials or people is central to how the business makes money (e.g. airlines, shipping companies, bus and rail operators).\n\nAnswer \"No\" if the business only invests in transport to bring its goods or services to market.","High","BE01, BE05, BE06","Yes","Yes",0,{"$f":"Operations!AH22","v":"NA"},{"$f":"Operations!AK22","v":"NA"},"NA","Not applicable","Not applicable","Not applicable","NA","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-2","4.2","Our business's core activity is the generation of energy from fossil fuels","4.2 Our business's core activity is the generation of energy from fossil fuels","Answer \"Yes\" is the business makes money by generating energy from fossil fuels.","High","BE06","Yes","Yes",0,{"$f":"Operations!AH23","v":"NA"},{"$f":"Operations!AK23","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-3","4.3","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","4.3 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many material transformation processes require extremely high or low temperatures, which are energy-intensive to maintain (e.g. conversion of methane into ammonia, plastic or metal moulding, kiln drying, certain forms of industrial distillation). \n\nAnswer \"Yes\" if the way the business makes money is highly dependent on processes which require extreme temperatures.","High","BE01, BE06","Yes",0,0,{"$f":"Operations!AH24","v":"NA"},{"$f":"Operations!AK24","v":"NA"},"NA","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-4","4.4","Our business manages, stores or distributes hazardous substances","4.4 Our business manages, stores or distributes hazardous substances","\"Hazardous substances\" include those classified as toxic, corrosive, flammable, explosive, highly reactive, carcinogenic, radioactive or irritants. Even with limited exposure they can cause immediate, severe and irreversible harm to people or the environment.\n \nAnswer \"Yes\" if the business routinely transports, stores or otherwise manages any such substance.","High","BE05","Yes","Yes",0,{"$f":"Operations!AH25","v":"NA"},{"$f":"Operations!AK25","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-5","4.5","Our business builds physical infrastructure as a core activity","4.5 Our business builds physical infrastructure as a core activity","Answer \"Yes\" if the way the business makes money involves the construction of physical infrastructure for the use of others (e.g. roads, bridges, buildings). \n\nAnswer \"No\" if the business builds only structures to support its own activities (e.g. a mining company constructing mining shafts and roads at it own sites).","High","BE05, BE08, BE09","Yes","Yes",0,{"$f":"Operations!AH26","v":"NA"},{"$f":"Operations!AK26","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","NA","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-6","4.6","Our business uses heavy machinery","4.6 Our business uses heavy machinery","\"Heavy machinery\" includes self-powered, self-propelled or towed mechanical devices, equipment and vehicles, which are typically used for construction, industrial, maritime, mining and forestry purposes.\n\nAnswer \"Yes\" if the routine operation of heavy machinery is core to how the business makes money.","Moderate","BE10","Yes","Yes",0,{"$f":"Operations!AH27","v":"NA"},{"$f":"Operations!AK27","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AND(ISNUMBER(SEARCH(AY$1,$G45)),$K45<>\"NA\"),1,0)","v":0},0,0,0,0,0,0,0]
["O-7","4.7","Our business undertakes experiments on human subjects","4.7 Our business undertakes experiments on human subjects","Answer \"Yes\" if the business engages in any activity which requires experimentation on human subjects (e.g. the development of pharmaceuticals and cosmetics).","High","BE20","Yes","Yes",0,{"$f":"Operations!AH28","v":"NA"},{"$f":"Operations!AK28","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable",{"$f":"IF(AND(ISNUMBER(SEARCH(AJ$1,$G46)),$K46<>\"NA\"),1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-8","4.8","Our business relies on animal testing as part of our operations","4.8 Our business relies on animal testing as part of our operations","Reliance on animal testing may be necessary for regulatory compliance, or may be typical practice in some industries (e.g. cosmetics and pharmaceutical development).\n  \nAnswer \"Yes\" if the business is directly reliant on animal testing to operate.","High","BE03","Yes","Yes",0,{"$f":"Operations!AH29","v":"NA"},{"$f":"Operations!AK29","v":"NA"},"Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-9","4.9","Our business extracts non-renewable resources from the earth","4.9 Our business extracts non-renewable resources from the earth","Answer \"Yes\" is the business mines non-renewable natural resources such as oil, natural gas, coal, metals or minerals.","High","BE03, BE08","Yes",0,0,{"$f":"Operations!AH30","v":"NA"},{"$f":"Operations!AK30","v":"NA"},"Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-10","4.10","Our business cultivates plants or trees or rears animals","4.10 Our business cultivates plants or trees or rears animals","Answer \"Yes\" if the way the business makes money involves the cultivation of plants or trees, or the rearing of animals.\n\nAnswer \"No\" if the business harvests flora or fauna from the wild (e.g. hunting or fishing).","High","BE03, BE08","Yes",0,0,{"$f":"Operations!AH31","v":"NA"},{"$f":"Operations!AK31","v":"NA"},{"$f":"IF(ISNUMBER(SEARCH(M$1,$G49)), $L49, \"Not applicable\")","v":"Not applicable"},"Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-11","4.11","Our business takes plants, trees or animals from the wild","4.11 Our business takes plants, trees or animals from the wild","Answer \"Yes\" if the way the business makes money involves taking plants, trees or animals from the wild (e.g. hunting or fishing).\n\nAnswer \"No\" if the business cultivates flora or fauna within its own operations.","High","BE03, BE08","Yes",0,0,{"$f":"Operations!AH32","v":"NA"},{"$f":"Operations!AK32","v":"NA"},{"$f":"IF(ISNUMBER(SEARCH(M$1,$G50)), $L50, \"Not applicable\")","v":"Not applicable"},"Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-12","4.12","Our business manages land-based natural resources","4.12 Our business manages land-based natural resources","Answer \"Yes\" if the way the business makes money involves actively managing areas of land to foster natural resources (e.g. farmland for growing crops, parklands and forests).\n  \nAnswer \"No\" if the business owns or manages land, but only to support the delivery of other services (e.g. wind farms, or real estate developments).","High","BE03, BE08","Yes","Yes",0,{"$f":"Operations!AH33","v":"NA"},{"$f":"Operations!AK33","v":"NA"},"Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",{"$f":"IF(ISNUMBER(SEARCH(AC$1,$G51)), $L51, \"Not applicable\")","v":"Not applicable"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-13","4.13","Our business's core activities involve the ownership, management and/or investment of financial assets","4.13 Our business's core activities involve the ownership, management and/or investment of financial assets","Answer \"Yes\" if the ownership, management or investment of financial assets is central to how the business makes money (e.g. banks, asset managers).\n\nAnswer \"No\" if the business only owns or invests in financial assets as part of the day-to-day stewardship of its own working capital.","High","BE23",0,"Yes",0,{"$f":"Operations!AH34","v":"NA"},{"$f":"Operations!AK34","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-14","4.14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","4.14 Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Answer \"Yes\" if:\n- the company has a dedicated in-house department which has a bespoke investment strategy; or\n- the company outsources substantial investment in long-term financial assets to a third-party investment manager.\n\nAnswer \"No\" if the busines predominantly manages cash, cash-equivalents or short-term marketable instruments such as money market funds.","Moderate","BE23","Yes","Yes","Yes",{"$f":"Operations!AH35","v":"NA"},{"$f":"Operations!AK35","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-15","4.15","Our business is likely to operate in or near areas of high biodiversity or cultural value","4.15 Our business is likely to operate in or near areas of high biodiversity or cultural value","A \"biodiverse area\" is one with high concentrations of endemic or rare species that are significant at a global or regional level (e.g. rainforests, mangroves).\n \nAn \"area of cultural value\" is one of cultural, archaeological, historical, religious or sacred significance (e.g. land belonging to indigenous peoples).\n \nAnswer \"Yes\" if the business undertakes activities in or near such areas (e.g. various forms of aquaculture, eco-tourism).","High","BE08","Yes","Yes",0,{"$f":"Operations!AH36","v":"NA"},{"$f":"Operations!AK36","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-16","4.16","Our business operates predominantly outside of built-up areas","4.16 Our business operates predominantly outside of built-up areas","Answer \"Yes\" if the business's activites occur largely outside cities, towns and other areas with high concentrations of people (e.g. farming, mining).","Moderate","BE08","Yes","Yes",0,{"$f":"Operations!AH37","v":"NA"},{"$f":"Operations!AK37","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-17","4.17","Our business requires the repeated acquisition or control of new land","4.17 Our business requires the repeated acquisition or control of new land","Answer \"Yes\" if the way the business makes money is premised on ongoing expansion of land use, or if there is a high turnover of site ownership (e.g. real estate development).","Moderate","BE09","Yes",0,0,{"$f":"Operations!AH38","v":"NA"},{"$f":"Operations!AK38","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-18","4.18","Our business generates contaminated wastewater which requires specialized treatment","4.18 Our business generates contaminated wastewater which requires specialized treatment","\"Specialized treatment\" refers to any biological, chemical or physical wastewater treatment activity beyond that carried out by municipal systems.\n\nAnswer \"Yes\" if the business requires specalized wastewater treatment to ensure contaminants would not harm the environment if emitted. \n  \nAnswer \"No\" if the business can safely rely on municipal water treatment systems alone (e.g. if wastewater is generated only through standard cleaning and sanitation practices).","High","BE02","Yes","Yes",0,{"$f":"Operations!AH39","v":"NA"},{"$f":"Operations!AK39","v":"NA"},"Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-19","4.19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","4.19 Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","Answer \"Yes\" if the business undertakes activities - beyond the burning of fossil fuels - which result in significant greenhouse gas emissions (e.g. cement production, livestock rearing).","High","BE06","Yes","Yes",0,{"$f":"Operations!AH40","v":"NA"},{"$f":"Operations!AK40","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-20","4.20","Our business generates hazardous substances either intentionally or as a by-product of its activities","4.20 Our business generates hazardous substances either intentionally or as a by-product of its activities","\"Hazardous substances\" include those classified as toxic, corrosive, flammable, explosive, highly reactive, carcinogenic, radioactive or irritants. Even with limited exposure they can cause immediate, severe and irreversible harm to people or the environment.\n \nAnswer \"Yes\" if the business generates hazardous substances, including any operational by-products which are treated as hazardous waste.","High","BE05","Yes","Yes",0,{"$f":"Operations!AH41","v":"NA"},{"$f":"Operations!AK41","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-21","4.21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","4.21 Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","\"Substances\" include those that are human-made (e.g. synthetic chemicals) and those that have been extracted from the earth (e.g. oil and gas). \n\nAnswer “Yes” if the business routinely handles substances that, without active attention and precaution, risk release into the environment.","High","BE05, BE09","Yes","Yes",0,{"$f":"Operations!AH42","v":"NA"},{"$f":"Operations!AK42","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-22","4.22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","4.22 Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","\"Hazardous substances\" include those classified as toxic, corrosive, flammable, explosive, highly reactive, carcinogenic, radioactive or irritants. Even with limited exposure they can cause immediate, severe and irreversible harm to people or the environment.\n \nAnswer \"Yes\" for services such as office-based consulting (e.g. legal, accounting, IT) which do not involve the use of chemicals or machinery.","Low","BE05",0,"Yes",0,{"$f":"Operations!AH43","v":"NA"},{"$f":"Operations!AK43","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AND(ISNUMBER(SEARCH(AY$1,$G61)),$K61<>\"NA\"),1,0)","v":0},0,0,0,0,0,0,0]
["O-23","4.23","Our business offers virtual products or services which do not result in the emission of hazardous substances","4.23 Our business offers virtual products or services which do not result in the emission of hazardous substances","Answer \"Yes\" for products and services which have no physical form and are delivered digitally (e.g. software applications, internet-based platforms).","Low","BE05",0,"Yes",0,{"$f":"Operations!AH44","v":"NA"},{"$f":"Operations!AK44","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",{"$f":"IF(AND(ISNUMBER(SEARCH(AJ$1,$G62)),$K62<>\"NA\"),1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-24","4.24","Our business produces high quantities of operational waste","4.24 Our business produces high quantities of operational waste","\"Waste\" is here defined as all materials generated as by-products of production and other operational activities which the business manages to contain, and which require treatment, repurposing, or disposal. \n \nAnswer \"Yes\" if significant amounts of waste are routinely generated by the business, so that active and ongoing waste management is required.","High","BE07","Yes",0,0,{"$f":"Operations!AH45","v":"NA"},{"$f":"Operations!AK45","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-25","4.25","Our business only generates waste that can be easily repurposed","4.25 Our business only generates waste that can be easily repurposed","\"Waste\" is here defined as all materials generated as by-products of production and other operational activities which the business manages to contain, and which require treatment, repurposing, or disposal. \n\nAnswer \"Yes\" if any by-products generated by the business can be easily returned to a state in which they can be reused, either via local waste infrastructure (e.g. some plastics, paper) or through specialized material recovery services (e.g. wood products).","Low","BE07","Yes",0,0,{"$f":"Operations!AH46","v":"NA"},{"$f":"Operations!AK46","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-26","4.26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","4.26 Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Answer \"Yes\" if the business undertakes any activities which may cause temporary disruption and which are not covered elsewhere (e.g. noise pollution, or genetic cross-contamination of crops).","Moderate","BE09","Yes","Yes",0,{"$f":"Operations!AH47","v":"NA"},{"$f":"Operations!AK47","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["O-27","4.27","Our business regularly interacts with potentially vulnerable groups","4.27 Our business regularly interacts with potentially vulnerable groups","\"Vulnerable groups\" include children, elderly and indigenous people and others who may be taken advantage of and mistreated during interactions.\n\nAnswer \"Yes\" if a significant proportion of the business's interactions are likely to be with vulnerable individuals (e.g. tourism trips on indigenous land, appointments with medical patients).","High","BE20","Yes","Yes",0,{"$f":"Operations!AH48","v":"NA"},{"$f":"Operations!AK48","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",{"$f":"IF(ISNUMBER(SEARCH(AA$1,$G66)), $L66, \"Not applicable\")","v":"Not applicable"},"Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-1","5.1","Our business sells natural resources",{"$f":"_xlfn.CONCAT(B67,\" \",C67)","v":"5.1 Our business sells natural resources"},"Natural resources are commodities that are considered valuable in their raw form (e.g. crops, livestock, metals and minerals).\n\nAnswer \"Yes\" if the business makes money primarily from obtaining and selling natural resources.","Moderate","BE04","Yes",0,0,{"$f":"Products!AH22","v":"NA"},{"$f":"Products!AK22","v":"NA"},{"$f":"IF(ISNUMBER(SEARCH(M$1,$G67)), $L67, \"Not applicable\")","v":"Not applicable"},"Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-2","5.2","Our business provides some physical goods to customers as part of delivering a service","5.2 Our business provides some physical goods to customers as part of delivering a service","Answer \"Yes\" if the business makes money from services which necessary involve the provision of physical goods (e.g. food in restaurants). This includes items which are not fully consumed or readily repurposed (e.g. healthcare, beauty, wellness and other personal services). It also includes items with a short lifespan (e.g. brochures and guides provided offered at entertainment venues).","Moderate","BE07, BE19",0,"Yes",0,{"$f":"Products!AH23","v":"NA"},{"$f":"Products!AK23","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-3","5.3","Our business makes money primarily through the use of personal information collected from our product users","5.3 Our business makes money primarily through the use of personal information collected from our product users","Answer \"Yes\" if the way the business makes money is tied to personal information about its users (e.g. targeted advertising), which may be collected actively (e.g. through submission of personal data) or passively (e.g. through tracking their behaviour).","High","BE20","Yes","Yes",0,{"$f":"Products!AH24","v":"NA"},{"$f":"Products!AK24","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-4","5.4","Our business supplies goods or services primarily to the public sector","5.4 Our business supplies goods or services primarily to the public sector","Answer \"Yes\" if the business's customers are typically governments and government-controlled enterprises.","High","BE22","Yes","Yes",0,{"$f":"Products!AH25","v":"NA"},{"$f":"Products!AK25","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-5","5.5","Our business only sells physical goods which it does not manufacture itself","5.5 Our business only sells physical goods which it does not manufacture itself","Answer \"Yes\" if the business purchases physical goods from a supplier for direct onward sale to customers, without alteration (e.g. supermarkets and department stores).","Low","BE05","Yes",0,0,{"$f":"Products!AH26","v":"NA"},{"$f":"Products!AK26","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-6","5.6","Our business only sells fixed structures that are made to last","5.6 Our business only sells fixed structures that are made to last","Answer \"Yes\" if the business makes money from the provision of fixed structures such as buildings, bridges and roads. This does not include movable products with a long lifespan such as aeroplanes, ships and motor vehicles.","Low","BE19","Yes",0,0,{"$f":"Products!AH27","v":"NA"},{"$f":"Products!AK27","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-7","5.7","Our business's products or associated packaging are disposable or are likely to have a useful life of less than 5 years","5.7 Our business's products or associated packaging are disposable or are likely to have a useful life of less than 5 years","Answer \"Yes\" if:\n- the business's products or associated packaging are designed with a limited life in mind; or\n- embedded components limit the product's useful life (e.g. non-replaceable batteries in consumer electronics).","High","BE19","Yes",0,0,{"$f":"Products!AH28","v":"NA"},{"$f":"Products!AK28","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-8","5.8","Our business makes money from disseminating information","5.8 Our business makes money from disseminating information","Answer \"Yes\" if the business makes money primarily from facilitating the ongoing spread of information, either directly or indirectly (e.g. news outlets, social media platforms).","High","BE20","Yes","Yes",0,{"$f":"Products!AH29","v":"NA"},{"$f":"Products!AK29","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-9","5.9","Our business's products are intended to injure or incapacitate someone","5.9 Our business's products are intended to injure or incapacitate someone","Answer \"Yes\" if the business's products - when used as intended - are likely to cause direct harm that is sustained, severe or irreversible (e.g. weapons).\n\nAnswer \"No\" for products which are only designed to incapacitate temporarily (e.g. pepper spray, tasers).","High","BE17, BE20","Yes",0,0,{"$f":"Products!AH30","v":"NA"},{"$f":"Products!AK30","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-10","5.10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","5.10 Our business's products are designed for human consumption or ingestion and may increase long-term health risks","Answer \"Yes\" if the business sells products which could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. Harm should be significant, in that it is either sustained, severe or irreversible (e.g. tobacco products).","High","BE17, BE15","Yes",0,0,{"$f":"Products!AH31","v":"NA"},{"$f":"Products!AK31","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-11","5.11","Our business's products have been processed and are intended for human ingestion or use on the skin","5.11 Our business's products have been processed and are intended for human ingestion or use on the skin","A \"processed product\" here means any which goes through multiple production processes and contains more than one ingredient.\n\nAnswer \"Yes\" if the business offers processed products for ingestion (e.g. soft drinks, packaged foods, oral medicines) or for use on the skin if they may be absorbed (e.g. shampoo, make-up, sun creams).\n \nAnswer \"No\" for products which come into contact with the skin temporarily, but are then discarded (e.g. bandages).","Moderate","BE17, BE15,BE16","Yes",0,0,{"$f":"Products!AH32","v":"NA"},{"$f":"Products!AK32","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","NA","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AND(ISNUMBER(SEARCH(AY$1,$G77)),$K77<>\"NA\"),1,0)","v":0},0,0,0,0,0,0,0]
["P-12","5.12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","5.12 Our business's products are themselves fossil fuels or depend on fossil fuels to operate","Answer \"Yes\" if the business offers products which force users to emit greenhouse gases when used as intended (e.g. machinery dependent on fossil fuel combustion).\n \nAnswer \"No\" if the business offers electric goods which can be powered by batteries or power outlets.","High","BE18","Yes",0,0,{"$f":"Products!AH33","v":"NA"},{"$f":"Products!AK33","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",{"$f":"IF(AND(ISNUMBER(SEARCH(AJ$1,$G78)),$K78<>\"NA\"),1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-13","5.13","Our business's products consume water, energy or other inputs during use","5.13 Our business's products consume water, energy or other inputs during use","Answer \"Yes\" if the business's goods or services necessarily consume energy, water or other resources in order to sustain their use (e.g. electrical appliances, washing machines, motor vehicles).","Moderate","BE15","Yes",0,0,{"$f":"Products!AH34","v":"NA"},{"$f":"Products!AK34","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-14","5.14","Our business's products require detailed instructions to operate safely","5.14 Our business's products require detailed instructions to operate safely","Answer \"Yes\" if the business's products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be trained in using that product (e.g. industrial machinery).","High","BE15","Yes",0,0,{"$f":"Products!AH35","v":"NA"},{"$f":"Products!AK35","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-15","5.15","Our business's products, when used as intended, are likely to disrupt the natural environment","5.15 Our business's products, when used as intended, are likely to disrupt the natural environment","Answer \"Yes\" if the business's products risk causing harm by degrading ecosystems or enabling the user to do so (e.g. pesticides, bottom-trawling fishing nets). Harm should be significant, in that it is either sustained, severe or irreversible.","High","BE17","Yes",0,0,{"$f":"Products!AH36","v":"NA"},{"$f":"Products!AK36","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-16","5.16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","5.16 Our business’s products risk exposing people or the environment to hazardous substances as a result of use","\"Hazardous substances\" include those classified as toxic, corrosive, flammable, explosive, highly reactive, carcinogenic, radioactive or irritants. Even with limited exposure they can cause immediate, severe and irreversible harm to people or the environment.\n \nAnswer \"Yes\" if any such substance may be emitted by the business's products during use or post-use (e.g. speciality chemicals, X-ray equipment).","High","BE17, BE15","Yes",0,0,{"$f":"Products!AH37","v":"NA"},{"$f":"Products!AK37","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-17","5.17","Our business’s products contain hazardous substances that remain post-use","5.17 Our business’s products contain hazardous substances that remain post-use","\"Hazardous substances\" include those classified as toxic, corrosive, flammable, explosive, highly reactive, carcinogenic, radioactive or irritants. Even with limited exposure they can cause immediate, severe and irreversible harm to people or the environment.\n \nAnswer \"Yes\" if the business's products contain any such substance (e.g. cleaning products, flame retardants).","Moderate","BE17, BE15, BE19","Yes",0,0,{"$f":"Products!AH38","v":"NA"},{"$f":"Products!AK38","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",{"$f":"IF(ISNUMBER(SEARCH(AA$1,$G83)), $L83, \"Not applicable\")","v":"NA"},"Not applicable","NA","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-18","5.18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","5.18 Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","\"Potentially harmful substances\" are those which are not immediately hazardous, but which can build up in nature over time, or which can damage human health as a result of repeated or high-level exposure.\n \nAnswer \"Yes\" if any such substance may be emitted by the business's products during use or post-use (e.g. pollutants from cars, micro-plastics from cosmetics).","High","BE17, BE15","Yes",0,0,{"$f":"Products!AH39","v":"NA"},{"$f":"Products!AK39","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-19","5.19","Our business’s products contain potentially harmful substances that remain post-use","5.19 Our business’s products contain potentially harmful substances that remain post-use","\"Potentially harmful substances\" are those which are not immediately hazardous, but which can build up in nature over time, or which can damage human health as a result of repeated or high-level exposure.\n \nAnswer \"Yes\" if the business's products contain any such substance (e.g. air conditioning units, batteries, consumer electronics).","Moderate","BE17, BE15","Yes",0,0,{"$f":"Products!AH40","v":"NA"},{"$f":"Products!AK40","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-20","5.20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","5.20 Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","Answer \"Yes\" if the business's products contain greenhouse gases in their formulations (e.g. pressurized containers that utilize nitrous oxide, products that contain hydrofluorocarbons such as some refrigerants and tire inflators).","High","BE18","Yes",0,0,{"$f":"Products!AH41","v":"NA"},{"$f":"Products!AK41","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-21","5.21","Our business's products emit very low levels of greenhouse gases","5.21 Our business's products emit very low levels of greenhouse gases","Answer \"Yes\" if the business's products emit greenhouse gases during use, but only in negligible amounts (e.g. candles, scent diffusers).","Low","BE18","Yes",0,0,{"$f":"Products!AH42","v":"NA"},{"$f":"Products!AK42","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable",{"$f":"IF(ISNUMBER(SEARCH(AF$1,$G87)), $L87, \"Not applicable\")","v":"Not applicable"},"Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-22","5.22","Our business facilitates access to areas of high biodiversity or cultural value","5.22 Our business facilitates access to areas of high biodiversity or cultural value","A \"biodiverse area\" is one with high concentrations of endemic or rare species that are significant at a global or regional level (e.g. rainforests, mangroves).\n \nAn \"area of cultural value\" is one of cultural, archaeological, historical, religious or sacred significance (e.g. land belonging to indigenous peoples).\n \nAnswer \"Yes\" if the business facilitates access to such areas (e.g. eco-tourism).","Moderate","BE17, BE15",0,"Yes",0,{"$f":"Products!AH43","v":"NA"},{"$f":"Products!AK43","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-23","5.23","Our business's products may be addictive","5.23 Our business's products may be addictive","Answer \"Yes\" if the business's products are designed to maximize engagement (e.g. some social media platforms) or if they contain addictive substances (e.g. nicotine or some prescription medicines).","High","BE17, BE15","Yes","Yes",0,{"$f":"Products!AH44","v":"NA"},{"$f":"Products!AK44","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-24","5.24","Our business's products are likely to cause harm to people when used incorrectly or when used excessively, and are sold to consumers rather than other businesses","5.24 Our business's products are likely to cause harm to people when used incorrectly or when used excessively, and are sold to consumers rather than other businesses","Answer \"Yes\" if the business sells goods or services whose use could cause sustained, severe or irreversible harm, if usage guidelines are not strictly followed (e.g. alcohol, pharmaceuticals, dangerous equipment).","Moderate","BE17, BE15,BE16","Yes",0,0,{"$f":"Products!AH45","v":"NA"},{"$f":"Products!AK45","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","NA","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-25","5.25","Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale","5.25 Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale","Answer \"Yes\" if the business introduces new kinds of product to market which make use of innovative technology or novel research (e.g. pharmaceuticals which may have side-effects, social media platforms whose use may be addictive or undermine user privacy, or agricultural chemicals which may affect wildlife).","High","BE16","Yes","Yes",0,{"$f":"Products!AH46","v":"NA"},{"$f":"Products!AK46","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-26","5.26","Our business's products or their packaging are not readily recyclable","5.26 Our business's products or their packaging are not readily recyclable","Answer \"Yes\" if the products offered by the business (or the packaging they are sold in) cannot be readily repurposed by standard municipal waste infrastructure.","Moderate","BE15","Yes",0,0,{"$f":"Products!AH47","v":"NA"},{"$f":"Products!AK47","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["P-27","5.27","Our business's products are fully consumed by the user and require no, or reusable, packaging","5.27 Our business's products are fully consumed by the user and require no, or reusable, packaging","Answer \"Yes\" if no waste remains after the business's products are consumed (e.g. fuels, unprocessed foods).","Low","BE19","Yes",0,0,{"$f":"Products!AH48","v":"NA"},{"$f":"Products!AK48","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(AND(ISNUMBER(SEARCH(AY$1,$G93)),$K93<>\"NA\"),1,0)","v":0},0,0,0,0,0,0,0]
["P-28","5.28","Our business only sells homogeneous materials which can be widely repurposed","5.28 Our business only sells homogeneous materials which can be widely repurposed","\"Homogeneous materials\" are those with a uniform composition which cannot be physically separated into different materials. \n \nAnswer \"Yes\" if the business sells only homogeneous materials which do not require complex processing before repurposing (e.g. paper, gemstones and basic metals).","Low","BE19","Yes",0,0,{"$f":"Products!AH49","v":"NA"},{"$f":"Products!AK49","v":"NA"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","NA","Not applicable","Not applicable","Not applicable","Not applicable",{"$f":"IF(AND(ISNUMBER(SEARCH(AJ$1,$G94)),$K94<>\"NA\"),1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Physical goods?",null,"Break-Even Goal","BE01","BE02","BE03","BE04","BE05","BE06","BE07","BE08","BE09","BE10","BE11","BE12","BE13","BE14","BE15","BE16","BE17","BE18","BE19","BE20","BE21","BE22","BE23"]
[null,null,null,null,null,null,null,null,null,"Yes",null,"Company RP - High",{"$f":"COUNTIF(M$2:M$94,\"High\")","v":0},{"$f":"COUNTIF(N$2:N$94,\"High\")","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
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[null,{"$f":"'Business activity'!$I$21","v":0},3.3,"BS06",null,"0BS06",{"$f":"VLOOKUP(D21, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D21, Data!D$2:F$2000, 3, FALSE)","v":"Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations"},{"$f":"IFERROR(VLOOKUP(F21, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"2.6",{"$f":"VLOOKUP(J21, Characteristics!B$2:G$200, 6, FALSE)","v":"BE22"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},3.4,"BS07",null,"0BS07",{"$f":"VLOOKUP(D22, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D22, Data!D$2:F$2000, 3, FALSE)","v":"Our business is heavily subsidised by government"},{"$f":"IFERROR(VLOOKUP(F22, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"2.7",{"$f":"VLOOKUP(J22, Characteristics!B$2:G$200, 6, FALSE)","v":"BE22"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},3.5,"BS08",null,"0BS08",{"$f":"VLOOKUP(D23, Data!D$2:G$5000, 4, FALSE)","v":"Low"},{"$f":"VLOOKUP(D23, Data!D$2:F$2000, 3, FALSE)","v":"Our business does not engage in lobbying or advocacy and does not hold memberships with any associations"},{"$f":"IFERROR(VLOOKUP(F23, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"2.8",{"$f":"VLOOKUP(J23, Characteristics!B$2:G$200, 6, FALSE)","v":"BE22"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},3.6,"BS09",null,"0BS09",{"$f":"VLOOKUP(D24, Data!D$2:G$5000, 4, FALSE)","v":"Low"},{"$f":"VLOOKUP(D24, Data!D$2:F$2000, 3, FALSE)","v":"Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal"},{"$f":"IFERROR(VLOOKUP(F24, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"2.9",{"$f":"VLOOKUP(J24, Characteristics!B$2:G$200, 6, FALSE)","v":"BE22"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},"3.a","BS10",null,"0BS10",{"$f":"VLOOKUP(D25, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D25, Data!D$2:F$2000, 3, FALSE)","v":"Our business is likely to negotiate with governing bodies or local communities for rights to resources or land"},{"$f":"IFERROR(VLOOKUP(F25, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"2.10",{"$f":"VLOOKUP(J25, Characteristics!B$2:G$200, 6, FALSE)","v":"BE08, BE09, BE22"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},null,"BS11",null,"0BS11",{"$f":"VLOOKUP(D26, Data!D$2:G$5000, 4, FALSE)","v":"Moderate"},{"$f":"VLOOKUP(D26, Data!D$2:F$2000, 3, FALSE)","v":"Our business has highly innovative products and/or operating processes that are disrupting traditional markets"},{"$f":"IFERROR(VLOOKUP(F26, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"2.11",{"$f":"VLOOKUP(J26, Characteristics!B$2:G$200, 6, FALSE)","v":"BE20"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},"3.b","E01",null,"0E01",{"$f":"VLOOKUP(D27, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D27, Data!D$2:F$2000, 3, FALSE)","v":"Our business's activities may expose employees to hazardous substances"},{"$f":"IFERROR(VLOOKUP(F27, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"3.1",{"$f":"VLOOKUP(J27, Characteristics!B$2:G$200, 6, FALSE)","v":"BE10"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable",{"$f":"IF(ISNUMBER(SEARCH(Z$2,$K27)), $L27, \"Not applicable\")","v":"Not applicable"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},4.0999999999999899,"E02",null,"0E02",{"$f":"VLOOKUP(D28, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D28, Data!D$2:F$2000, 3, FALSE)","v":"Our business’s activities may repeatedly expose employees to potentially harmful substances"},{"$f":"IFERROR(VLOOKUP(F28, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"3.2",{"$f":"VLOOKUP(J28, Characteristics!B$2:G$200, 6, FALSE)","v":"BE10"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},4.2,"E03",null,"0E03",{"$f":"VLOOKUP(D29, Data!D$2:G$5000, 4, FALSE)","v":"Moderate"},{"$f":"VLOOKUP(D29, Data!D$2:F$2000, 3, FALSE)","v":"Our business's activities rely on repetitive or heavy manual labour"},{"$f":"IFERROR(VLOOKUP(F29, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"3.3",{"$f":"VLOOKUP(J29, Characteristics!B$2:G$200, 6, FALSE)","v":"BE10"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},4.3,"E04",null,"0E04",{"$f":"VLOOKUP(D30, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D30, Data!D$2:F$2000, 3, FALSE)","v":"Our business may routinely expose employees to psychologically challenging situations"},{"$f":"IFERROR(VLOOKUP(F30, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"3.4",{"$f":"VLOOKUP(J30, Characteristics!B$2:G$200, 6, FALSE)","v":"BE10"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},4.4000000000000004,"E05",null,"0E05",{"$f":"VLOOKUP(D31, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D31, Data!D$2:F$2000, 3, FALSE)","v":"Our business's activities may expose employees to dangerous physical environments"},{"$f":"IFERROR(VLOOKUP(F31, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"3.5",{"$f":"VLOOKUP(J31, Characteristics!B$2:G$200, 6, FALSE)","v":"BE10"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},4.5,"E06",null,"0E06",{"$f":"VLOOKUP(D32, Data!D$2:G$5000, 4, FALSE)","v":"Moderate"},{"$f":"VLOOKUP(D32, Data!D$2:F$2000, 3, FALSE)","v":"Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)"},{"$f":"IFERROR(VLOOKUP(F32, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"3.6",{"$f":"VLOOKUP(J32, Characteristics!B$2:G$200, 6, FALSE)","v":"BE10, BE12"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},4.5999999999999899,"E07",null,"0E07",{"$f":"VLOOKUP(D33, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D33, Data!D$2:F$2000, 3, FALSE)","v":"Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income"},{"$f":"IFERROR(VLOOKUP(F33, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"3.7",{"$f":"VLOOKUP(J33, Characteristics!B$2:G$200, 6, FALSE)","v":"BE11"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},4.7,"E08",null,"0E08",{"$f":"VLOOKUP(D34, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D34, Data!D$2:F$2000, 3, FALSE)","v":"Our business has a significant proportion of temporary workers"},{"$f":"IFERROR(VLOOKUP(F34, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"3.8",{"$f":"VLOOKUP(J34, Characteristics!B$2:G$200, 6, FALSE)","v":"BE11,BE12"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},"4.a","E09",null,"0E09",{"$f":"VLOOKUP(D35, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D35, Data!D$2:F$2000, 3, FALSE)","v":"Our business has a significant proportion of employees on zero hour contracts"},{"$f":"IFERROR(VLOOKUP(F35, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"3.9",{"$f":"VLOOKUP(J35, Characteristics!B$2:G$200, 6, FALSE)","v":"BE11, BE12"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not relevant",{"$f":"IF(ISNUMBER(SEARCH(Y$2,$K35)), $L35, \"Not applicable\")","v":"Not applicable"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},"4.b","E10",null,"0E10",{"$f":"VLOOKUP(D36, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D36, Data!D$2:F$2000, 3, FALSE)","v":"Our business has a significant proportion of workers who carry out low-skilled labour"},{"$f":"IFERROR(VLOOKUP(F36, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"3.10",{"$f":"VLOOKUP(J36, Characteristics!B$2:G$200, 6, FALSE)","v":"BE11, BE12"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},5.0999999999999899,"E11",null,"0E11",{"$f":"VLOOKUP(D37, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D37, Data!D$2:F$2000, 3, FALSE)","v":"Our business has a significant proportion of workers who may not have access to adequate social protections"},{"$f":"IFERROR(VLOOKUP(F37, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"3.11",{"$f":"VLOOKUP(J37, Characteristics!B$2:G$200, 6, FALSE)","v":"BE11, BE13"},"Not relevant",{"$f":"IF(ISNUMBER(SEARCH(M$2,$K37)), $L37, \"Not applicable\")","v":"Not applicable"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},5.2,"E12",null,"0E12",{"$f":"VLOOKUP(D38, Data!D$2:G$5000, 4, FALSE)","v":"Low"},{"$f":"VLOOKUP(D38, Data!D$2:F$2000, 3, FALSE)","v":"Our business predominantly employs people who are high-skilled and well paid"},{"$f":"IFERROR(VLOOKUP(F38, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"3.12",{"$f":"VLOOKUP(J38, Characteristics!B$2:G$200, 6, FALSE)","v":"BE11, BE14"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},5.3,"E13",null,"0E13",{"$f":"VLOOKUP(D39, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D39, Data!D$2:F$2000, 3, FALSE)","v":"Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour"},{"$f":"IFERROR(VLOOKUP(F39, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"3.13",{"$f":"VLOOKUP(J39, Characteristics!B$2:G$200, 6, FALSE)","v":"BE12"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},5.4,"E14",null,"0E14",{"$f":"VLOOKUP(D40, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D40, Data!D$2:F$2000, 3, FALSE)","v":"Our business is part of the gig economy"},{"$f":"IFERROR(VLOOKUP(F40, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"3.14",{"$f":"VLOOKUP(J40, Characteristics!B$2:G$200, 6, FALSE)","v":"BE11,BE12, BE14"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not relevant","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},5.5,"O01",null,"0O01",{"$f":"VLOOKUP(D41, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D41, Data!D$2:F$2000, 3, FALSE)","v":"Our business transports or distributes goods, materials or people as a core activity"},{"$f":"IFERROR(VLOOKUP(F41, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"4.1",{"$f":"VLOOKUP(J41, Characteristics!B$2:G$200, 6, FALSE)","v":"BE01, BE05, BE06"},"Not relevant","Not relevant",{"$f":"IF(ISNUMBER(SEARCH(N$2,$K41)), $L41, \"Not applicable\")","v":"Not applicable"},"Not applicable","Not applicable","Not relevant","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},5.6,"O02",null,"0O02",{"$f":"VLOOKUP(D42, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D42, Data!D$2:F$2000, 3, FALSE)","v":"Our business's core activity is the generation of energy from fossil fuels"},{"$f":"IFERROR(VLOOKUP(F42, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"4.2",{"$f":"VLOOKUP(J42, Characteristics!B$2:G$200, 6, FALSE)","v":"BE06"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},5.7,"O03",null,"0O03",{"$f":"VLOOKUP(D43, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D43, Data!D$2:F$2000, 3, FALSE)","v":"Our business transforms the chemical or physical structure of materials with extreme temperatures at scale"},{"$f":"IFERROR(VLOOKUP(F43, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"4.3",{"$f":"VLOOKUP(J43, Characteristics!B$2:G$200, 6, FALSE)","v":"BE01, BE06"},"Not relevant","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},5.8,"O04",null,"0O04",{"$f":"VLOOKUP(D44, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D44, Data!D$2:F$2000, 3, FALSE)","v":"Our business manages, stores or distributes hazardous substances"},{"$f":"IFERROR(VLOOKUP(F44, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"4.4",{"$f":"VLOOKUP(J44, Characteristics!B$2:G$200, 6, FALSE)","v":"BE05"},"Not relevant","Not applicable","Not applicable",{"$f":"IF(ISNUMBER(SEARCH(O$2,$K44)), $L44, \"Not applicable\")","v":"Not applicable"},"Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},5.9,"O05",null,"0O05",{"$f":"VLOOKUP(D45, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D45, Data!D$2:F$2000, 3, FALSE)","v":"Our business builds physical infrastructure as a core activity"},{"$f":"IFERROR(VLOOKUP(F45, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"4.5",{"$f":"VLOOKUP(J45, Characteristics!B$2:G$200, 6, FALSE)","v":"BE05, BE08, BE09"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not relevant","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},5.1100000000000003,"O06",null,"0O06",{"$f":"VLOOKUP(D46, Data!D$2:G$5000, 4, FALSE)","v":"Moderate"},{"$f":"VLOOKUP(D46, Data!D$2:F$2000, 3, FALSE)","v":"Our business uses heavy machinery"},{"$f":"IFERROR(VLOOKUP(F46, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"4.6",{"$f":"VLOOKUP(J46, Characteristics!B$2:G$200, 6, FALSE)","v":"BE10"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},"5.a","O07",null,"0O07",{"$f":"VLOOKUP(D47, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D47, Data!D$2:F$2000, 3, FALSE)","v":"Our business undertakes experiments on human subjects"},{"$f":"IFERROR(VLOOKUP(F47, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"4.7",{"$f":"VLOOKUP(J47, Characteristics!B$2:G$200, 6, FALSE)","v":"BE20"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable"]
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[null,{"$f":"'Business activity'!$I$21","v":0},8.4,"P03",null,"0P03",{"$f":"VLOOKUP(D70, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D70, Data!D$2:F$2000, 3, FALSE)","v":"Our business makes money primarily through the use of personal information collected from our product users"},{"$f":"IFERROR(VLOOKUP(F70, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"5.3",{"$f":"VLOOKUP(J70, Characteristics!B$2:G$200, 6, FALSE)","v":"BE20"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},8.5,"P04",null,"0P04",{"$f":"VLOOKUP(D71, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D71, Data!D$2:F$2000, 3, FALSE)","v":"Our business supplies goods or services primarily to the public sector"},{"$f":"IFERROR(VLOOKUP(F71, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"5.4",{"$f":"VLOOKUP(J71, Characteristics!B$2:G$200, 6, FALSE)","v":"BE22"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},8.6,"P05",null,"0P05",{"$f":"VLOOKUP(D72, Data!D$2:G$5000, 4, FALSE)","v":"Low"},{"$f":"VLOOKUP(D72, Data!D$2:F$2000, 3, FALSE)","v":"Our business only sells physical goods which it does not manufacture itself"},{"$f":"IFERROR(VLOOKUP(F72, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"5.5",{"$f":"VLOOKUP(J72, Characteristics!B$2:G$200, 6, FALSE)","v":"BE05"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},8.6999999999999904,"P06",null,"0P06",{"$f":"VLOOKUP(D73, Data!D$2:G$5000, 4, FALSE)","v":"Low"},{"$f":"VLOOKUP(D73, Data!D$2:F$2000, 3, FALSE)","v":"Our business only sells fixed structures that are made to last"},{"$f":"IFERROR(VLOOKUP(F73, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"5.6",{"$f":"VLOOKUP(J73, Characteristics!B$2:G$200, 6, FALSE)","v":"BE19"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},8.8000000000000007,"P07",null,"0P07",{"$f":"VLOOKUP(D74, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D74, Data!D$2:F$2000, 3, FALSE)","v":"Our business's products or associated packaging are disposable or are likely to have a useful life of less than 5 years"},{"$f":"IFERROR(VLOOKUP(F74, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"5.7",{"$f":"VLOOKUP(J74, Characteristics!B$2:G$200, 6, FALSE)","v":"BE19"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable"]
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[null,{"$f":"'Business activity'!$I$21","v":0},9.6999999999999904,"P16",null,"0P16",{"$f":"VLOOKUP(D83, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D83, Data!D$2:F$2000, 3, FALSE)","v":"Our business’s products risk exposing people or the environment to hazardous substances as a result of use"},{"$f":"IFERROR(VLOOKUP(F83, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"5.16",{"$f":"VLOOKUP(J83, Characteristics!B$2:G$200, 6, FALSE)","v":"BE17, BE15"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},9.8000000000000007,"P17",null,"0P17",{"$f":"VLOOKUP(D84, Data!D$2:G$5000, 4, FALSE)","v":"Moderate"},{"$f":"VLOOKUP(D84, Data!D$2:F$2000, 3, FALSE)","v":"Our business’s products contain hazardous substances that remain post-use"},{"$f":"IFERROR(VLOOKUP(F84, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"5.17",{"$f":"VLOOKUP(J84, Characteristics!B$2:G$200, 6, FALSE)","v":"BE17, BE15, BE19"},"Not relevant","Not applicable","Not applicable",{"$f":"IF(ISNUMBER(SEARCH(O$2,$K84)), $L84, \"Not applicable\")","v":"Not applicable"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not relevant","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},9.9,"P18",null,"0P18",{"$f":"VLOOKUP(D85, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D85, Data!D$2:F$2000, 3, FALSE)","v":"Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use"},{"$f":"IFERROR(VLOOKUP(F85, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"5.18",{"$f":"VLOOKUP(J85, Characteristics!B$2:G$200, 6, FALSE)","v":"BE17, BE15"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},9.11,"P19",null,"0P19",{"$f":"VLOOKUP(D86, Data!D$2:G$5000, 4, FALSE)","v":"Moderate"},{"$f":"VLOOKUP(D86, Data!D$2:F$2000, 3, FALSE)","v":"Our business’s products contain potentially harmful substances that remain post-use"},{"$f":"IFERROR(VLOOKUP(F86, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"5.19",{"$f":"VLOOKUP(J86, Characteristics!B$2:G$200, 6, FALSE)","v":"BE17, BE15"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},9.1199999999999903,"P20",null,"0P20",{"$f":"VLOOKUP(D87, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D87, Data!D$2:F$2000, 3, FALSE)","v":"Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use"},{"$f":"IFERROR(VLOOKUP(F87, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"5.20",{"$f":"VLOOKUP(J87, Characteristics!B$2:G$200, 6, FALSE)","v":"BE18"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},"9.a","P21",null,"0P21",{"$f":"VLOOKUP(D88, Data!D$2:G$5000, 4, FALSE)","v":"Low"},{"$f":"VLOOKUP(D88, Data!D$2:F$2000, 3, FALSE)","v":"Our business's products emit very low levels of greenhouse gases"},{"$f":"IFERROR(VLOOKUP(F88, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"5.21",{"$f":"VLOOKUP(J88, Characteristics!B$2:G$200, 6, FALSE)","v":"BE18"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},"9.b","P22",null,"0P22",{"$f":"VLOOKUP(D89, Data!D$2:G$5000, 4, FALSE)","v":"Moderate"},{"$f":"VLOOKUP(D89, Data!D$2:F$2000, 3, FALSE)","v":"Our business facilitates access to areas of high biodiversity or cultural value"},{"$f":"IFERROR(VLOOKUP(F89, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"5.22",{"$f":"VLOOKUP(J89, Characteristics!B$2:G$200, 6, FALSE)","v":"BE17, BE15"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},10.1,"P23",null,"0P23",{"$f":"VLOOKUP(D90, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D90, Data!D$2:F$2000, 3, FALSE)","v":"Our business's products may be addictive"},{"$f":"IFERROR(VLOOKUP(F90, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"5.23",{"$f":"VLOOKUP(J90, Characteristics!B$2:G$200, 6, FALSE)","v":"BE17, BE15"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},10.1999999999999,"P24",null,"0P24",{"$f":"VLOOKUP(D91, Data!D$2:G$5000, 4, FALSE)","v":"Moderate"},{"$f":"VLOOKUP(D91, Data!D$2:F$2000, 3, FALSE)","v":"Our business's products are likely to cause harm to people when used incorrectly or when used excessively, and are sold to consumers rather than other businesses"},{"$f":"IFERROR(VLOOKUP(F91, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"5.24",{"$f":"VLOOKUP(J91, Characteristics!B$2:G$200, 6, FALSE)","v":"BE17, BE15,BE16"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not relevant","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},10.3,"P25",null,"0P25",{"$f":"VLOOKUP(D92, Data!D$2:G$5000, 4, FALSE)","v":"High"},{"$f":"VLOOKUP(D92, Data!D$2:F$2000, 3, FALSE)","v":"Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale"},{"$f":"IFERROR(VLOOKUP(F92, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"5.25",{"$f":"VLOOKUP(J92, Characteristics!B$2:G$200, 6, FALSE)","v":"BE16"},"Not relevant","Not applicable","Not applicable",{"$f":"IF(ISNUMBER(SEARCH(O$2,$K92)), $L92, \"Not applicable\")","v":"Not applicable"},"Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},10.4,"P26",null,"0P26",{"$f":"VLOOKUP(D93, Data!D$2:G$5000, 4, FALSE)","v":"Moderate"},{"$f":"VLOOKUP(D93, Data!D$2:F$2000, 3, FALSE)","v":"Our business's products or their packaging are not readily recyclable"},{"$f":"IFERROR(VLOOKUP(F93, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"5.26",{"$f":"VLOOKUP(J93, Characteristics!B$2:G$200, 6, FALSE)","v":"BE15"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},10.5,"P27",null,"0P27",{"$f":"VLOOKUP(D94, Data!D$2:G$5000, 4, FALSE)","v":"Low"},{"$f":"VLOOKUP(D94, Data!D$2:F$2000, 3, FALSE)","v":"Our business's products are fully consumed by the user and require no or reusable packaging"},{"$f":"IFERROR(VLOOKUP(F94, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"5.27",{"$f":"VLOOKUP(J94, Characteristics!B$2:G$200, 6, FALSE)","v":"BE19"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable"]
[null,{"$f":"'Business activity'!$I$21","v":0},10.6,"P28",null,"0P28",{"$f":"VLOOKUP(D95, Data!D$2:G$5000, 4, FALSE)","v":"Low"},{"$f":"VLOOKUP(D95, Data!D$2:F$2000, 3, FALSE)","v":"Our business only sells homogeneous materials which can be widely repurposed"},{"$f":"IFERROR(VLOOKUP(F95, Data!E$3:O$70000, 11, FALSE), \"NA\")","v":"NA"},"5.28",{"$f":"VLOOKUP(J95, Characteristics!B$2:G$200, 6, FALSE)","v":"BE19"},"Not relevant","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not applicable","Not relevant","Not applicable","Not applicable","Not applicable","Not applicable"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Break-Even Goal","BE01","BE02","BE03","BE04","BE05","BE06","BE07","BE08","BE09","BE10","BE11","BE12","BE13","BE14","BE15","BE16","BE17","BE18","BE19","BE20","BE21","BE22","BE23"]
[null,null,null,null,null,null,null,null,null,null,null,"Company RP - High",{"$f":"COUNTIF(M$3:M$95,\"High\")","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,"Company RP - Moderate",{"$f":"COUNTIF(M$3:M$95,\"Moderate\")","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,"Company RP - Low",{"$f":"COUNTIF(M$3:M$95,\"Low\")","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,"Company RP - Unlikely",{"$f":"COUNTIF(M$3:M$95,\"Unlikely\")","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
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[null,null,null,null,null,null,null,null,"Business activity",{"$f":"'Business activity'!I21","v":0},"Default",null,{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 4, FALSE),\"BLANK\")","v":"BLANK"},{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 5, FALSE),\"BLANK\")","v":"BLANK"},{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 6, FALSE),\"BLANK\")","v":"BLANK"},{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 7, FALSE),\"BLANK\")","v":"BLANK"},{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 8, FALSE),\"BLANK\")","v":"BLANK"},{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 9, FALSE),\"BLANK\")","v":"BLANK"},{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 10, FALSE),\"BLANK\")","v":"BLANK"},{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 11, FALSE),\"BLANK\")","v":"BLANK"},{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 12, FALSE),\"BLANK\")","v":"BLANK"},{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 13, FALSE),\"BLANK\")","v":"BLANK"},{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 14, FALSE),\"BLANK\")","v":"BLANK"},{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 15, FALSE),\"BLANK\")","v":"BLANK"},{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 16, FALSE),\"BLANK\")","v":"BLANK"},{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 17, FALSE),\"BLANK\")","v":"BLANK"},{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 18, FALSE),\"BLANK\")","v":"BLANK"},{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 19, FALSE),\"BLANK\")","v":"BLANK"},{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 20, FALSE),\"BLANK\")","v":"BLANK"},{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 21, FALSE),\"BLANK\")","v":"BLANK"},{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 22, FALSE),\"BLANK\")","v":"BLANK"},{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 23, FALSE),\"BLANK\")","v":"BLANK"},{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 24, FALSE),\"BLANK\")","v":"BLANK"},{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 25, FALSE),\"BLANK\")","v":"BLANK"},{"$f":"IFERROR(VLOOKUP($J103, 'Physical goods'!$C$2:$OO$4000, 26, FALSE),\"BLANK\")","v":"BLANK"}]

{"sheet":"Physical goods","index":13,"n_rows":139,"n_cols":28,"rows_kept":139,"cut":false,"hidden":true,"merged":[]}
["Sector","Sub-Sector","Business activity","Heatmap that currently covers business activity","Is physical goods provider","BE01","BE02","BE03","BE04","BE05","BE06","BE07","BE08","BE09","BE10","BE11","BE12","BE13","BE14","BE15","BE16","BE17","BE18","BE19","BE20","BE21","BE22","BE23"]
["Agriculture, forestry and fishing","Agriculture","Animal rearing","Animal rearing","Yes",{"$f":"IF(E2=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E2=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E2=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E2=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E2=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E2=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E2=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E2=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E2=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E2=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E2=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E2=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E2=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E2=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E2=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E2=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E2=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E2=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E2=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E2=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E2=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E2=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E2=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Agriculture, forestry and fishing","Agriculture","Crop production","Crop production","Yes",{"$f":"IF(E3=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E3=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E3=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E3=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E3=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E3=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E3=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E3=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E3=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E3=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E3=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E3=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E3=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E3=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E3=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E3=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E3=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E3=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E3=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E3=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E3=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E3=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E3=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Agriculture, forestry and fishing","Agriculture","Tobacco production","Tobacco production","Yes",{"$f":"IF(E4=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E4=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E4=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E4=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E4=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E4=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E4=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E4=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E4=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E4=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E4=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E4=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E4=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E4=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E4=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E4=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E4=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E4=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E4=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E4=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E4=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E4=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E4=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Agriculture, forestry and fishing","Agriculture","Post-harvest crop activities","Post-harvest crop activities","Yes",{"$f":"IF(E5=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E5=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E5=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E5=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E5=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E5=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E5=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E5=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E5=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E5=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E5=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E5=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E5=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E5=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E5=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E5=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E5=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E5=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E5=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E5=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E5=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E5=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E5=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Agriculture, forestry and fishing","Fishing and aquaculture","Aquaculture","Aquaculture","Yes",{"$f":"IF(E6=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E6=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E6=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E6=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E6=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E6=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E6=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E6=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E6=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E6=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E6=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E6=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E6=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E6=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E6=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E6=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E6=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E6=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E6=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E6=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E6=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E6=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E6=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Agriculture, forestry and fishing","Fishing and aquaculture","Fishing","Fishing","Yes",{"$f":"IF(E7=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E7=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E7=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E7=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E7=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E7=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E7=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E7=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E7=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E7=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E7=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E7=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E7=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E7=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E7=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E7=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E7=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E7=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E7=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E7=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E7=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E7=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E7=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Agriculture, forestry and fishing","Forestry and logging","Forestry and logging","Forestry and logging","Yes",{"$f":"IF(E8=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E8=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E8=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E8=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E8=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E8=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E8=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E8=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E8=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E8=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E8=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E8=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E8=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E8=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E8=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E8=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E8=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E8=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E8=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E8=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E8=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E8=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E8=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Mining and quarrying","Extraction of fossil fuels","Mining of coal and lignite","Extraction of fossil fuels","Yes",{"$f":"IF(E9=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E9=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E9=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E9=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E9=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E9=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E9=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E9=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E9=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E9=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E9=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E9=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E9=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E9=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E9=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E9=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E9=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E9=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E9=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E9=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E9=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E9=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E9=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Mining and quarrying","Extraction of fossil fuels","Extraction of crude petroleum and natural gas","Extraction of fossil fuels","Yes",{"$f":"IF(E10=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E10=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E10=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E10=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E10=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E10=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E10=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E10=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E10=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E10=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E10=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E10=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E10=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E10=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E10=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E10=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E10=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E10=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E10=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E10=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E10=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E10=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E10=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Mining and quarrying","Extraction of fossil fuels","Extraction of peat","Extraction of fossil fuels","Yes",{"$f":"IF(E11=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E11=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E11=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E11=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E11=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E11=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E11=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E11=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E11=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E11=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E11=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E11=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E11=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E11=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E11=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E11=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E11=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E11=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E11=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E11=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E11=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E11=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E11=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Mining and quarrying","Mining of metal ores","Mining of iron ores","Mining of metal ores","Yes",{"$f":"IF(E12=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E12=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E12=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E12=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E12=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E12=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E12=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E12=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E12=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E12=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E12=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E12=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E12=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E12=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E12=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E12=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E12=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E12=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E12=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E12=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E12=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E12=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E12=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Mining and quarrying","Mining of metal ores","Mining of non-ferrous metal ores","Mining of metal ores","Yes",{"$f":"IF(E13=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E13=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E13=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E13=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E13=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E13=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E13=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E13=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E13=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E13=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E13=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E13=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E13=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E13=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E13=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E13=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E13=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E13=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E13=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E13=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E13=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E13=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E13=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Mining and quarrying","Mining of salt, chemicals and fertilizer minerals","Mining of salt, chemicals and fertilizer minerals","Mining of salt, chemicals and fertilizer minerals","Yes",{"$f":"IF(E14=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E14=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E14=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E14=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E14=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E14=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E14=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E14=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E14=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E14=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E14=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E14=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E14=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E14=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E14=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E14=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E14=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E14=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E14=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E14=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E14=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E14=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E14=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Mining and quarrying","Other mining and quarrying","Quarrying of stone, sand and clay","Other mining and quarrying","Yes",{"$f":"IF(E15=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E15=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E15=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E15=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E15=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E15=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E15=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E15=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E15=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E15=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E15=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E15=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E15=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E15=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E15=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E15=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E15=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E15=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E15=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E15=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E15=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E15=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E15=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Mining and quarrying","Other mining and quarrying","Mining of gemstones","Mining of gemstones","Yes",{"$f":"IF(E16=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E16=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E16=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E16=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E16=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E16=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E16=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E16=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E16=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E16=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E16=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E16=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E16=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E16=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E16=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E16=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E16=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E16=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E16=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E16=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E16=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E16=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E16=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Mining and quarrying","Other mining and quarrying","Other mining and quarrying","Other mining and quarrying","Yes",{"$f":"IF(E17=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E17=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E17=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E17=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E17=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E17=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E17=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E17=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E17=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E17=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E17=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E17=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E17=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E17=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E17=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E17=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E17=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E17=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E17=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E17=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E17=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E17=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E17=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of chemicals and plastics","Manufacture of agricultural chemicals and products","Manufacture of agricultural chemicals and products","Yes",{"$f":"IF(E18=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E18=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E18=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E18=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E18=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E18=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E18=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E18=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E18=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E18=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E18=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E18=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E18=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E18=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E18=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E18=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E18=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E18=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E18=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E18=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E18=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E18=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E18=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of chemicals and plastics","Manufacture of chemicals","Manufacture of chemicals","Yes",{"$f":"IF(E19=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E19=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E19=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E19=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E19=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E19=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E19=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E19=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E19=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E19=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E19=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E19=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E19=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E19=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E19=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E19=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E19=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E19=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E19=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E19=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E19=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E19=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E19=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of chemicals and plastics","Manufacture of plastics and plastic products","Manufacture of plastics and plastic products","Yes",{"$f":"IF(E20=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E20=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E20=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E20=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E20=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E20=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E20=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E20=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E20=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E20=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E20=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E20=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E20=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E20=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E20=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E20=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E20=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E20=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E20=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E20=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E20=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E20=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E20=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of consumables","Manufacture of alcoholic beverages","Manufacture of alcoholic beverages","Yes",{"$f":"IF(E21=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E21=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E21=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E21=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E21=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E21=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E21=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E21=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E21=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E21=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E21=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E21=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E21=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E21=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E21=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E21=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E21=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E21=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E21=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E21=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E21=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E21=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E21=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of consumables","Manufacture of cleaning products and cosmetics","Manufacture of cleaning products and cosmetics","Yes",{"$f":"IF(E22=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E22=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E22=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E22=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E22=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E22=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E22=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E22=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E22=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E22=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E22=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E22=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E22=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E22=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E22=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E22=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E22=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E22=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E22=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E22=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E22=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E22=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E22=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of consumables","Manufacture of food and beverage","Manufacture of food and beverage","Yes",{"$f":"IF(E23=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E23=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E23=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E23=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E23=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E23=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E23=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E23=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E23=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E23=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E23=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E23=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E23=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E23=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E23=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E23=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E23=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E23=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E23=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E23=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E23=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E23=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E23=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of consumables","Manufacture of pharmaceuticals","Manufacture of pharmaceuticals","Yes",{"$f":"IF(E24=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E24=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E24=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E24=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E24=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E24=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E24=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E24=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E24=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E24=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E24=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E24=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E24=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E24=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E24=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E24=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E24=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E24=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E24=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E24=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E24=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E24=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E24=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of consumables","Manufacture of tobacco products","Manufacture of tobacco products","Yes",{"$f":"IF(E25=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E25=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E25=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E25=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E25=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E25=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E25=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E25=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E25=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E25=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E25=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E25=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E25=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E25=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E25=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E25=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E25=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E25=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E25=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E25=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E25=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E25=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E25=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of consumer durables","Manufacture of jewellery and watches","Manufacture of jewellery and watches","Yes",{"$f":"IF(E26=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E26=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E26=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E26=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E26=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E26=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E26=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E26=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E26=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E26=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E26=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E26=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E26=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E26=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E26=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E26=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E26=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E26=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E26=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E26=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E26=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E26=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E26=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of consumer durables","Manufacture of medical and dental instruments","Manufacture of medical and dental instruments","Yes",{"$f":"IF(E27=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E27=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E27=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E27=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E27=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E27=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E27=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E27=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E27=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E27=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E27=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E27=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E27=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E27=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E27=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E27=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E27=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E27=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E27=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E27=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E27=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E27=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E27=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of consumer durables","Manufacture of consumer durables","Manufacture of consumer durables","Yes",{"$f":"IF(E28=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E28=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E28=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E28=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E28=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E28=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E28=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E28=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E28=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E28=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E28=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E28=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E28=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E28=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E28=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E28=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E28=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E28=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E28=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E28=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E28=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E28=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E28=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of electronic components and boards","Manufacture of batteries","Manufacture of batteries","Yes",{"$f":"IF(E29=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E29=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E29=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E29=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E29=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E29=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E29=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E29=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E29=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E29=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E29=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E29=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E29=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E29=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E29=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E29=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E29=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E29=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E29=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E29=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E29=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E29=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E29=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of electronic components and boards","Manufacture of semiconductors","Manufacture of semiconductors","Yes",{"$f":"IF(E30=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E30=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E30=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E30=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E30=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E30=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E30=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E30=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E30=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E30=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E30=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E30=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E30=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E30=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E30=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E30=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E30=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E30=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E30=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E30=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E30=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E30=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E30=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of electronic components and boards","Manufacture of other electronic components and boards","Manufacture of other electronic components and boards","Yes",{"$f":"IF(E31=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E31=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E31=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E31=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E31=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E31=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E31=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E31=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E31=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E31=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E31=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E31=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E31=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E31=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E31=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E31=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E31=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E31=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E31=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E31=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E31=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E31=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E31=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of electronic products and equipment","Manufacture of electronic products","Manufacture of electronic products","Yes",{"$f":"IF(E32=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E32=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E32=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E32=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E32=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E32=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E32=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E32=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E32=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E32=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E32=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E32=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E32=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E32=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E32=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E32=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E32=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E32=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E32=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E32=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E32=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E32=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E32=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of electronic products and equipment","Manufacture of electromedical and irradiation equipment","Manufacture of electromedical and irradiation equipment","Yes",{"$f":"IF(E33=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E33=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E33=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E33=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E33=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E33=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E33=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E33=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E33=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E33=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E33=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E33=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E33=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E33=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E33=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E33=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E33=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E33=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E33=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E33=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E33=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E33=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E33=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of machinery","Manufacture of machinery","Manufacture of machinery","Yes",{"$f":"IF(E34=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E34=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E34=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E34=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E34=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E34=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E34=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E34=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E34=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E34=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E34=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E34=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E34=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E34=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E34=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E34=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E34=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E34=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E34=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E34=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E34=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E34=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E34=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of materials","Manufacture of basic metals","Manufacture of basic metals","Yes",{"$f":"IF(E35=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E35=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E35=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E35=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E35=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E35=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E35=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E35=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E35=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E35=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E35=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E35=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E35=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E35=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E35=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E35=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E35=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E35=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E35=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E35=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E35=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E35=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E35=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of materials","Manufacture of cement, lime and plaster","Manufacture of cement, lime and plaster","Yes",{"$f":"IF(E36=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E36=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E36=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E36=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E36=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E36=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E36=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E36=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E36=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E36=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E36=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E36=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E36=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E36=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E36=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E36=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E36=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E36=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E36=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E36=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E36=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E36=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E36=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of materials","Manufacture of coke oven and refined petroleum products","Manufacture of coke oven and refined petroleum products","Yes",{"$f":"IF(E37=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E37=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E37=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E37=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E37=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E37=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E37=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E37=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E37=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E37=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E37=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E37=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E37=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E37=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E37=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E37=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E37=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E37=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E37=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E37=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E37=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E37=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E37=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of materials","Manufacture of glass","Manufacture of non-metallic mineral products","Yes",{"$f":"IF(E38=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E38=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E38=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E38=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E38=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E38=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E38=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E38=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E38=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E38=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E38=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E38=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E38=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E38=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E38=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E38=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E38=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E38=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E38=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E38=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E38=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E38=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E38=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of materials","Manufacture of clay and ceramics","Manufacture of non-metallic mineral products","Yes",{"$f":"IF(E39=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E39=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E39=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E39=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E39=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E39=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E39=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E39=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E39=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E39=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E39=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E39=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E39=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E39=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E39=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E39=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E39=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E39=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E39=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E39=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E39=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E39=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E39=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of materials","Manufacture of stone","Manufacture of non-metallic mineral products","Yes",{"$f":"IF(E40=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E40=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E40=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E40=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E40=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E40=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E40=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E40=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E40=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E40=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E40=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E40=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E40=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E40=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E40=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E40=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E40=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E40=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E40=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E40=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E40=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E40=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E40=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of materials","Manufacture of paper and paper products","Manufacture of paper and paper products","Yes",{"$f":"IF(E41=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E41=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E41=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E41=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E41=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E41=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E41=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E41=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E41=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E41=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E41=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E41=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E41=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E41=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E41=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E41=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E41=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E41=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E41=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E41=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E41=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E41=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E41=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of materials","Manufacture of printed products","Manufacture of printed products","Yes",{"$f":"IF(E42=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E42=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E42=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E42=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E42=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E42=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E42=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E42=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E42=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E42=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E42=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E42=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E42=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E42=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E42=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E42=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E42=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E42=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E42=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E42=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E42=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E42=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E42=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of materials","Manufacture of rubber products","Manufacture of rubber products","Yes",{"$f":"IF(E43=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E43=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E43=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E43=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E43=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E43=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E43=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E43=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E43=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E43=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E43=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E43=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E43=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E43=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E43=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E43=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E43=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E43=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E43=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E43=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E43=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E43=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E43=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of materials","Manufacture of wood and related products","Manufacture of wood and related products","Yes",{"$f":"IF(E44=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E44=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E44=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E44=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E44=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E44=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E44=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E44=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E44=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E44=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E44=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E44=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E44=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E44=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E44=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E44=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E44=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E44=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E44=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E44=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E44=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E44=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E44=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of metal-based products","Manufacture of weapons and ammunition","Manufacture of weapons and ammunition","Yes",{"$f":"IF(E45=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E45=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E45=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E45=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E45=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E45=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E45=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E45=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E45=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E45=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E45=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E45=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E45=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E45=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E45=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E45=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E45=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E45=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E45=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E45=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E45=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E45=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E45=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of metal-based products","Manufacture of other metal-based products","Manufacture of other metal-based products","Yes",{"$f":"IF(E46=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E46=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E46=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E46=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E46=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E46=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E46=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E46=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E46=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E46=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E46=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E46=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E46=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E46=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E46=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E46=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E46=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E46=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E46=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E46=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E46=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E46=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E46=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of textiles and apparel","Manufacture of leather","Manufacture of textiles and apparel","Yes",{"$f":"IF(E47=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E47=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E47=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E47=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E47=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E47=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E47=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E47=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E47=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E47=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E47=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E47=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E47=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E47=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E47=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E47=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E47=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E47=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E47=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E47=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E47=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E47=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E47=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of textiles and apparel","Manufacture of textiles and apparel","Manufacture of textiles and apparel","Yes",{"$f":"IF(E48=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E48=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E48=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E48=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E48=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E48=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E48=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E48=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E48=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E48=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E48=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E48=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E48=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E48=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E48=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E48=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E48=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E48=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E48=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E48=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E48=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E48=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E48=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of vehicles","Manufacture of combustion engine motor vehicles","Manufacture of combustion engine motor vehicles","Yes",{"$f":"IF(E49=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E49=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E49=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E49=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E49=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E49=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E49=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E49=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E49=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E49=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E49=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E49=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E49=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E49=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E49=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E49=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E49=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E49=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E49=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E49=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E49=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E49=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E49=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of vehicles","Manufacture of electric motor vehicles","Manufacture of electric motor vehicles","Yes",{"$f":"IF(E50=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E50=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E50=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E50=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E50=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E50=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E50=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E50=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E50=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E50=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E50=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E50=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E50=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E50=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E50=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E50=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E50=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E50=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E50=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E50=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E50=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E50=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E50=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Manufacture of vehicles","Manufacture of ships, trains, air and spacecrafts","Manufacture of ships, trains, air and spacecrafts","Yes",{"$f":"IF(E51=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E51=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E51=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E51=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E51=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E51=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E51=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E51=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E51=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E51=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E51=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E51=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E51=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E51=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E51=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E51=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E51=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E51=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E51=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E51=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E51=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E51=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E51=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Manufacturing","Motion picture, video and television production","Motion picture, video and television production","Motion picture, video and television production","Yes",{"$f":"IF(E52=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E52=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E52=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E52=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E52=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E52=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E52=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E52=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E52=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E52=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E52=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E52=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E52=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E52=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E52=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E52=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E52=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E52=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E52=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E52=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E52=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E52=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E52=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Energy generation","Fossil fuel energy generation","Coal and oil energy generation","Fossil fuel energy generation","No",{"$f":"IF(E53=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E53=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E53=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E53=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E53=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E53=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E53=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E53=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E53=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E53=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E53=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E53=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E53=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E53=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E53=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E53=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E53=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E53=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E53=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E53=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E53=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E53=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E53=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Energy generation","Fossil fuel energy generation","Natural gas energy generation","Fossil fuel energy generation","No",{"$f":"IF(E54=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E54=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E54=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E54=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E54=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E54=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E54=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E54=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E54=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E54=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E54=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E54=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E54=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E54=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E54=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E54=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E54=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E54=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E54=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E54=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E54=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E54=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E54=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Energy generation","Nuclear energy generation","Nuclear energy generation","Nuclear energy generation","No",{"$f":"IF(E55=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E55=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E55=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E55=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E55=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E55=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E55=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E55=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E55=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E55=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E55=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E55=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E55=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E55=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E55=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E55=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E55=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E55=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E55=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E55=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E55=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E55=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E55=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Energy generation","Renewable energy generation","Biomass energy generation","Biomass energy generation","No",{"$f":"IF(E56=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E56=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E56=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E56=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E56=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E56=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E56=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E56=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E56=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E56=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E56=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E56=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E56=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E56=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E56=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E56=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E56=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E56=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E56=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E56=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E56=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E56=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E56=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Energy generation","Renewable energy generation","Geothermal energy generation","Geothermal energy generation","No",{"$f":"IF(E57=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E57=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E57=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E57=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E57=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E57=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E57=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E57=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E57=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E57=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E57=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E57=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E57=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E57=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E57=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E57=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E57=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E57=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E57=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E57=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E57=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E57=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E57=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Energy generation","Renewable energy generation","Hydro and tidal energy generation","Hydro and tidal energy generation","No",{"$f":"IF(E58=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E58=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E58=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E58=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E58=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E58=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E58=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E58=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E58=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E58=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E58=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E58=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E58=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E58=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E58=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E58=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E58=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E58=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E58=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E58=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E58=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E58=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E58=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Energy generation","Renewable energy generation","Solar energy generation","Solar energy generation","No",{"$f":"IF(E59=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E59=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E59=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E59=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E59=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E59=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E59=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E59=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E59=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E59=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E59=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E59=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E59=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E59=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E59=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E59=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E59=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E59=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E59=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E59=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E59=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E59=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E59=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Energy generation","Renewable energy generation","Wind energy generation","Wind energy generation","No",{"$f":"IF(E60=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E60=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E60=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E60=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E60=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E60=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E60=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E60=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E60=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E60=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E60=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E60=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E60=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E60=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E60=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E60=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E60=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E60=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E60=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E60=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E60=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E60=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E60=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Infrastructure","Construction","Construction of buildings","Construction of buildings","Yes",{"$f":"IF(E61=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E61=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E61=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E61=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E61=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E61=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E61=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E61=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E61=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E61=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E61=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E61=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E61=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E61=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E61=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E61=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E61=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E61=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E61=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E61=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E61=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E61=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E61=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Infrastructure","Construction","Construction of civil engineering infrastructure","Construction of civil engineering infrastructure","Yes",{"$f":"IF(E62=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E62=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E62=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E62=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E62=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E62=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E62=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E62=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E62=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E62=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E62=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E62=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E62=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E62=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E62=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E62=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E62=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E62=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E62=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E62=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E62=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E62=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E62=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Infrastructure","Construction","Electrical infrastructure, plumbing and other installation activities","Electrical infrastructure, plumbing and other installation activities","Yes",{"$f":"IF(E63=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E63=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E63=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E63=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E63=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E63=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E63=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E63=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E63=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E63=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E63=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E63=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E63=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E63=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E63=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E63=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E63=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E63=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E63=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E63=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E63=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E63=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E63=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Infrastructure","Utilities","Telecommunications infrastructure","Telecommunications infrastructure","No",{"$f":"IF(E64=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E64=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E64=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E64=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E64=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E64=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E64=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E64=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E64=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E64=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E64=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E64=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E64=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E64=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E64=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E64=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E64=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E64=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E64=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E64=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E64=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E64=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E64=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Infrastructure","Utilities","Waste collection, treatment and disposal infrastructure","Waste collection, treatment and disposal infrastructure","Yes",{"$f":"IF(E65=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E65=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E65=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E65=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E65=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E65=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E65=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E65=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E65=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E65=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E65=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E65=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E65=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E65=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E65=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E65=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E65=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E65=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E65=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E65=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E65=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E65=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E65=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Infrastructure","Utilities","Water collection, treatment and supply infrastructure","Water collection, treatment and supply infrastructure","Yes",{"$f":"IF(E66=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E66=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E66=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E66=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E66=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E66=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E66=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E66=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E66=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E66=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E66=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E66=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E66=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E66=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E66=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E66=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E66=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E66=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E66=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E66=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E66=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E66=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E66=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Infrastructure","Utilities","Steam and air conditioning supply infrastructure","Water collection, treatment and supply infrastructure","Yes",{"$f":"IF(E67=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E67=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E67=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E67=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E67=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E67=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E67=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E67=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E67=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E67=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E67=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E67=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E67=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E67=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E67=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E67=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E67=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E67=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E67=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E67=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E67=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E67=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E67=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Infrastructure","Utilities","Gas and electricity distribution infrastructure","Gas and electricity distribution infrastructure","Yes",{"$f":"IF(E68=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E68=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E68=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E68=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E68=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E68=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E68=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E68=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E68=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E68=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E68=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E68=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E68=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E68=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E68=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E68=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E68=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E68=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E68=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E68=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E68=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E68=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E68=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Retail","Consumables retail","Agricultural materials and live animal retail","Food and non-alcoholic beverage retail","Yes",{"$f":"IF(E69=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E69=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E69=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E69=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E69=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E69=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E69=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E69=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E69=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E69=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E69=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E69=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E69=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E69=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E69=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E69=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E69=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E69=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E69=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E69=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E69=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E69=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E69=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Retail","Consumables retail","Food and non-alcoholic beverage retail","Food and non-alcoholic beverage retail","Yes",{"$f":"IF(E70=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E70=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E70=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E70=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E70=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E70=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E70=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E70=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E70=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E70=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E70=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E70=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E70=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E70=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E70=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E70=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E70=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E70=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E70=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E70=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E70=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E70=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E70=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Retail","Consumables retail","Alcoholic beverage retail","Alcoholic beverage retail","Yes",{"$f":"IF(E71=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E71=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E71=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E71=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E71=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E71=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E71=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E71=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E71=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E71=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E71=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E71=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E71=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E71=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E71=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E71=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E71=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E71=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E71=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E71=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E71=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E71=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E71=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Retail","Consumables retail","Pharmaceutical product retail","Pharmaceutical product retail","Yes",{"$f":"IF(E72=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E72=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E72=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E72=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E72=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E72=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E72=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E72=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E72=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E72=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E72=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E72=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E72=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E72=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E72=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E72=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E72=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E72=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E72=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E72=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E72=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E72=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E72=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Retail","Consumables retail","Cleaning products and cosmetics retail","Cleaning products and cosmetics retail","Yes",{"$f":"IF(E73=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E73=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E73=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E73=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E73=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E73=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E73=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E73=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E73=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E73=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E73=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E73=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E73=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E73=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E73=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E73=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E73=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E73=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E73=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E73=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E73=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E73=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E73=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Retail","Consumables retail","Tobacco product retail","Tobacco product retail","Yes",{"$f":"IF(E74=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E74=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E74=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E74=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E74=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E74=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E74=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E74=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E74=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E74=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E74=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E74=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E74=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E74=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E74=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E74=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E74=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E74=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E74=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E74=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E74=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E74=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E74=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Retail","Consumer durables retail","Consumer durables retail","Consumer durables retail","Yes",{"$f":"IF(E75=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E75=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E75=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E75=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E75=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E75=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E75=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E75=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E75=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E75=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E75=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E75=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E75=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E75=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E75=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E75=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E75=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E75=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E75=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E75=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E75=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E75=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E75=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Retail","Electronic products and equipment retail","Electronic products and equipment retail","Electronic products and equipment retail","Yes",{"$f":"IF(E76=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E76=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E76=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E76=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E76=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E76=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E76=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E76=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E76=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E76=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E76=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E76=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E76=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E76=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E76=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E76=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E76=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E76=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E76=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E76=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E76=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E76=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E76=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Retail","Machinery retail","Machinery retail","Machinery retail","Yes",{"$f":"IF(E77=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E77=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E77=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E77=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E77=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E77=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E77=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E77=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E77=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E77=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E77=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E77=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E77=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E77=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E77=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E77=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E77=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E77=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E77=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E77=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E77=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E77=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E77=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Retail","Material retail","Construction materials and metals retail","Construction materials and metals retail","Yes",{"$f":"IF(E78=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E78=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E78=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E78=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E78=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E78=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E78=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E78=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E78=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E78=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E78=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E78=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E78=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E78=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E78=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E78=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E78=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E78=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E78=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E78=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E78=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E78=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E78=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Retail","Material retail","Fuel retail","Fuel retail","Yes",{"$f":"IF(E79=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E79=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E79=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E79=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E79=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E79=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E79=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E79=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E79=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E79=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E79=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E79=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E79=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E79=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E79=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E79=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E79=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E79=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E79=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E79=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E79=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E79=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E79=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Retail","Motor vehicle retail","Combustion engine motor vehicle retail","Combustion engine motor vehicle retail","Yes",{"$f":"IF(E80=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E80=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E80=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E80=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E80=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E80=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E80=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E80=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E80=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E80=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E80=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E80=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E80=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E80=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E80=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E80=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E80=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E80=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E80=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E80=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E80=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E80=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E80=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Retail","Motor vehicle retail","Electric motor vehicle retail","Electric motor vehicle retail","Yes",{"$f":"IF(E81=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E81=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E81=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E81=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E81=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E81=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E81=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E81=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E81=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E81=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E81=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E81=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E81=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E81=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E81=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E81=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E81=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E81=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E81=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E81=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E81=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E81=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E81=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Retail","Textile and apparel retail","Textile and apparel retail","Textile and apparel retail","Yes",{"$f":"IF(E82=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E82=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E82=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E82=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E82=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E82=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E82=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E82=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E82=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E82=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E82=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E82=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E82=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E82=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E82=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E82=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E82=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E82=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E82=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E82=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E82=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E82=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E82=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Retail","Electricity retail","Electricity retail","Electricity retail","No",{"$f":"IF(E83=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E83=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E83=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E83=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E83=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E83=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E83=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E83=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E83=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E83=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E83=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E83=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E83=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E83=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E83=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E83=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E83=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E83=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E83=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E83=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E83=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E83=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E83=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Retail","Non-specialized retail","Non-specialized retail","Non-specialized retail","Yes",{"$f":"IF(E84=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E84=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E84=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E84=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E84=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E84=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E84=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E84=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E84=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E84=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E84=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E84=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E84=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E84=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E84=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E84=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E84=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E84=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E84=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E84=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E84=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E84=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E84=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Transportation and storage","Air transportation","Passenger air transportation","Air transportation","No",{"$f":"IF(E85=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E85=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E85=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E85=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E85=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E85=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E85=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E85=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E85=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E85=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E85=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E85=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E85=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E85=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E85=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E85=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E85=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E85=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E85=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E85=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E85=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E85=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E85=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Transportation and storage","Air transportation","Freight air transportation","Air transportation","No",{"$f":"IF(E86=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E86=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E86=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E86=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E86=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E86=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E86=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E86=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E86=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E86=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E86=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E86=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E86=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E86=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E86=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E86=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E86=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E86=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E86=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E86=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E86=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E86=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E86=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Transportation and storage","Land transportation","Passenger rail transportation","Land transportation","No",{"$f":"IF(E87=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E87=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E87=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E87=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E87=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E87=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E87=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E87=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E87=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E87=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E87=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E87=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E87=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E87=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E87=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E87=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E87=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E87=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E87=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E87=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E87=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E87=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E87=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Transportation and storage","Land transportation","Freight rail transportation","Land transportation","No",{"$f":"IF(E88=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E88=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E88=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E88=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E88=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E88=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E88=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E88=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E88=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E88=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E88=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E88=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E88=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E88=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E88=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E88=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E88=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E88=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E88=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E88=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E88=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E88=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E88=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Transportation and storage","Land transportation","Passenger road transportation","Land transportation","No",{"$f":"IF(E89=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E89=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E89=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E89=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E89=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E89=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E89=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E89=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E89=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E89=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E89=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E89=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E89=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E89=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E89=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E89=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E89=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E89=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E89=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E89=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E89=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E89=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E89=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Transportation and storage","Land transportation","Freight road transportation","Land transportation","No",{"$f":"IF(E90=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E90=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E90=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E90=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E90=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E90=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E90=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E90=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E90=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E90=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E90=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E90=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E90=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E90=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E90=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E90=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E90=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E90=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E90=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E90=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E90=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E90=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E90=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Transportation and storage","Water transportation","Freight water transportation","Water transportation","No",{"$f":"IF(E91=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E91=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E91=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E91=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E91=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E91=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E91=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E91=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E91=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E91=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E91=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E91=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E91=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E91=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E91=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E91=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E91=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E91=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E91=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E91=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E91=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E91=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E91=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Transportation and storage","Water transportation","Passenger water transportation","Water transportation","No",{"$f":"IF(E92=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E92=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E92=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E92=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E92=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E92=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E92=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E92=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E92=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E92=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E92=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E92=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E92=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E92=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E92=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E92=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E92=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E92=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E92=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E92=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E92=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E92=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E92=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Transportation and storage","Transport infrastructure and logistics","Transport infrastructure and logistics","Transport infrastructure and logistics","No",{"$f":"IF(E93=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E93=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E93=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E93=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E93=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E93=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E93=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E93=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E93=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E93=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E93=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E93=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E93=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E93=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E93=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E93=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E93=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E93=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E93=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E93=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E93=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E93=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E93=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Transportation and storage","Postal and courier activities","Postal and courier activities","Postal and courier activities","No",{"$f":"IF(E94=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E94=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E94=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E94=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E94=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E94=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E94=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E94=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E94=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E94=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E94=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E94=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E94=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E94=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E94=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E94=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E94=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E94=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E94=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E94=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E94=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E94=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E94=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Transportation and storage","Warehousing and storage","Warehousing and storage","Warehousing and storage","No",{"$f":"IF(E95=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E95=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E95=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E95=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E95=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E95=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E95=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E95=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E95=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E95=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E95=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E95=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E95=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E95=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E95=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E95=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E95=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E95=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E95=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E95=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E95=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E95=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E95=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Accommodation and food services","Accommodation services","Accommodation services","No",{"$f":"IF(E96=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E96=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E96=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E96=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E96=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E96=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E96=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E96=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E96=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E96=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E96=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E96=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E96=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E96=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E96=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E96=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E96=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E96=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E96=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E96=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E96=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E96=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E96=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Accommodation and food services","Food and beverage services","Food and beverage services","No",{"$f":"IF(E97=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E97=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E97=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E97=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E97=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E97=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E97=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E97=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E97=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E97=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E97=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E97=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E97=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E97=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E97=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E97=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E97=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E97=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E97=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E97=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E97=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E97=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E97=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Arts, entertainment, recreation and travel services","Arts, culture and entertainment events","Arts, culture and entertainment events","No",{"$f":"IF(E98=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E98=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E98=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E98=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E98=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E98=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E98=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E98=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E98=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E98=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E98=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E98=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E98=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E98=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E98=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E98=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E98=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E98=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E98=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E98=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E98=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E98=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E98=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Arts, entertainment, recreation and travel services","Outdoor events","Outdoor events","No",{"$f":"IF(E99=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E99=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E99=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E99=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E99=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E99=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E99=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E99=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E99=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E99=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E99=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E99=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E99=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E99=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E99=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E99=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E99=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E99=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E99=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E99=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E99=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E99=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E99=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Arts, entertainment, recreation and travel services","Library and museum services","Library and museum services","No",{"$f":"IF(E100=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E100=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E100=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E100=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E100=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E100=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E100=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E100=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E100=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E100=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E100=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E100=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E100=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E100=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E100=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E100=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E100=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E100=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E100=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E100=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E100=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E100=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E100=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Arts, entertainment, recreation and travel services","Historical site services","Historical site services","No",{"$f":"IF(E101=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E101=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E101=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E101=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E101=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E101=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E101=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E101=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E101=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E101=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E101=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E101=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E101=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E101=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E101=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E101=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E101=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E101=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E101=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E101=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E101=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E101=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E101=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Arts, entertainment, recreation and travel services","Zoos, botanical gardens and nature reserves","Zoos, botanical gardens and nature reserves","No",{"$f":"IF(E102=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E102=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E102=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E102=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E102=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E102=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E102=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E102=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E102=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E102=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E102=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E102=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E102=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E102=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E102=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E102=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E102=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E102=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E102=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E102=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E102=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E102=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E102=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Arts, entertainment, recreation and travel services","Gambling and betting services","Gambling and betting services","No",{"$f":"IF(E103=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E103=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E103=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E103=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E103=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E103=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E103=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E103=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E103=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E103=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E103=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E103=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E103=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E103=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E103=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E103=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E103=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E103=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E103=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E103=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E103=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E103=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E103=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Arts, entertainment, recreation and travel services","Sports, amusement and recreation activities","Sports, amusement and recreation activities","No",{"$f":"IF(E104=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E104=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E104=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E104=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E104=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E104=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E104=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E104=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E104=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E104=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E104=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E104=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E104=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E104=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E104=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E104=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E104=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E104=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E104=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E104=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E104=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E104=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E104=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Arts, entertainment, recreation and travel services","Tour operator services","Tour operator services","No",{"$f":"IF(E105=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E105=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E105=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E105=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E105=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E105=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E105=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E105=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E105=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E105=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E105=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E105=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E105=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E105=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E105=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E105=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E105=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E105=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E105=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E105=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E105=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E105=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E105=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Arts, entertainment, recreation and travel services","Travel agency services","Travel agency services","No",{"$f":"IF(E106=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E106=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E106=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E106=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E106=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E106=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E106=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E106=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E106=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E106=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E106=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E106=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E106=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E106=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E106=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E106=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E106=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E106=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E106=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E106=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E106=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E106=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E106=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Cleaning and maintenance services","Building cleaning and maintenance services","Building cleaning and maintenance services","No",{"$f":"IF(E107=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E107=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E107=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E107=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E107=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E107=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E107=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E107=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E107=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E107=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E107=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E107=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E107=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E107=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E107=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E107=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E107=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E107=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E107=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E107=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E107=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E107=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E107=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Cleaning and maintenance services","Washing and dry-cleaning of textiles","Washing and dry-cleaning of textiles","No",{"$f":"IF(E108=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E108=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E108=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E108=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E108=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E108=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E108=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E108=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E108=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E108=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E108=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E108=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E108=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E108=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E108=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E108=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E108=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E108=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E108=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E108=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E108=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E108=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E108=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Education services","Education services","Education services","No",{"$f":"IF(E109=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E109=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E109=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E109=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E109=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E109=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E109=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E109=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E109=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E109=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E109=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E109=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E109=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E109=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E109=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E109=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E109=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E109=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E109=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E109=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E109=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E109=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E109=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Financial and insurance services","Investment services","Investment services","No",{"$f":"IF(E110=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E110=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E110=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E110=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E110=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E110=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E110=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E110=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E110=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E110=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E110=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E110=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E110=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E110=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E110=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E110=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E110=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E110=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E110=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E110=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E110=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E110=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E110=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Financial and insurance services","Insurance services","Insurance services","No",{"$f":"IF(E111=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E111=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E111=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E111=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E111=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E111=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E111=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E111=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E111=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E111=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E111=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E111=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E111=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E111=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E111=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E111=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E111=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E111=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E111=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E111=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E111=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E111=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E111=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Financial and insurance services","Financial market administration, money intermediation and brokerage","Financial market administration, money intermediation and brokerage","No",{"$f":"IF(E112=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E112=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E112=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E112=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E112=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E112=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E112=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E112=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E112=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E112=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E112=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E112=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E112=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E112=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E112=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E112=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E112=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E112=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E112=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E112=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E112=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E112=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E112=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Healthcare services","Medical and dental services","Medical and dental services","No",{"$f":"IF(E113=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E113=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E113=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E113=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E113=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E113=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E113=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E113=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E113=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E113=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E113=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E113=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E113=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E113=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E113=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E113=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E113=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E113=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E113=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E113=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E113=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E113=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E113=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Healthcare services","Social welfare and care services","Social welfare and care services","No",{"$f":"IF(E114=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E114=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E114=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E114=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E114=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E114=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E114=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E114=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E114=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E114=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E114=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E114=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E114=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E114=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E114=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E114=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E114=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E114=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E114=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E114=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E114=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E114=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E114=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Healthcare services","Veterinary services","Veterinary services","No",{"$f":"IF(E115=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E115=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E115=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E115=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E115=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E115=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E115=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E115=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E115=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E115=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E115=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E115=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E115=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E115=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E115=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E115=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E115=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E115=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E115=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E115=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E115=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E115=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E115=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Information and communication services","Information services","Information services","No",{"$f":"IF(E116=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E116=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E116=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E116=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E116=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E116=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E116=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E116=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E116=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E116=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E116=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E116=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E116=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E116=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E116=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E116=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E116=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E116=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E116=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E116=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E116=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E116=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E116=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Information and communication services","Publishing, broadcasting and media services","Publishing, broadcasting and media services","No",{"$f":"IF(E117=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E117=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E117=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E117=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E117=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E117=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E117=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E117=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E117=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E117=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E117=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E117=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E117=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E117=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E117=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E117=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E117=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E117=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E117=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E117=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E117=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E117=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E117=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Material recovery services","Material recovery services","Material recovery services","Yes",{"$f":"IF(E118=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E118=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E118=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E118=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E118=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E118=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E118=\"Yes\", Logic!C$9, Logic!J$9)","v":"Moderate"},{"$f":"IF(E118=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E118=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E118=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E118=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E118=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E118=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E118=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E118=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E118=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E118=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E118=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E118=\"Yes\", Logic!C$21, Logic!K$21)","v":"Moderate"},{"$f":"IF(E118=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E118=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E118=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E118=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Office and employment services","Human resource services","Human resource services","No",{"$f":"IF(E119=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E119=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E119=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E119=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E119=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E119=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E119=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E119=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E119=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E119=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E119=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E119=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E119=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E119=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E119=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E119=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E119=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E119=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E119=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E119=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E119=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E119=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E119=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Office and employment services","Employment agency services","Employment agency services","No",{"$f":"IF(E120=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E120=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E120=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E120=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E120=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E120=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E120=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E120=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E120=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E120=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E120=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E120=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E120=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E120=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E120=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E120=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E120=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E120=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E120=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E120=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E120=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E120=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E120=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Office and employment services","Office administrative and support services","Office administrative and support services","No",{"$f":"IF(E121=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E121=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E121=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E121=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E121=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E121=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E121=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E121=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E121=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E121=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E121=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E121=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E121=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E121=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E121=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E121=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E121=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E121=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E121=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E121=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E121=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E121=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E121=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Personal services","Beauty, wellness and other personal services","Beauty, wellness and other personal services","No",{"$f":"IF(E122=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E122=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E122=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E122=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E122=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E122=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E122=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E122=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E122=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E122=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E122=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E122=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E122=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E122=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E122=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E122=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E122=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E122=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E122=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E122=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E122=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E122=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E122=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Personal services","Funeral services","Funeral services","No",{"$f":"IF(E123=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E123=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E123=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E123=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E123=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E123=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E123=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E123=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E123=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E123=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E123=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E123=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E123=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E123=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E123=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E123=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E123=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E123=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E123=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E123=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E123=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E123=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E123=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Real estate services","Real estate management","Real estate management","No",{"$f":"IF(E124=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E124=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E124=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E124=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E124=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E124=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E124=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E124=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E124=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E124=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E124=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E124=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E124=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E124=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E124=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E124=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E124=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E124=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E124=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E124=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E124=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E124=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E124=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Real estate services","Real estate agents","Real estate agents","No",{"$f":"IF(E125=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E125=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E125=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E125=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E125=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E125=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E125=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E125=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E125=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E125=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E125=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E125=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E125=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E125=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E125=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E125=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E125=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E125=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E125=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E125=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E125=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E125=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E125=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Repair services","Electronic products and equipment repair services","Electronic products and equipment repair services","No",{"$f":"IF(E126=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E126=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E126=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E126=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E126=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E126=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E126=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E126=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E126=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E126=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E126=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E126=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E126=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E126=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E126=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E126=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E126=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E126=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E126=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E126=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E126=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E126=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E126=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Repair services","Machinery repair services","Machinery repair services","No",{"$f":"IF(E127=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E127=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E127=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E127=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E127=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E127=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E127=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E127=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E127=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E127=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E127=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E127=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E127=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E127=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E127=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E127=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E127=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E127=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E127=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E127=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E127=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E127=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E127=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Repair services","Motor vehicle repair services","Motor vehicle repair services","No",{"$f":"IF(E128=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E128=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E128=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E128=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E128=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E128=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E128=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E128=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E128=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E128=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E128=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E128=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E128=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E128=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E128=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E128=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E128=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E128=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E128=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E128=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E128=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E128=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E128=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Repair services","Textile and apparel repair services","Textile and apparel repair services","No",{"$f":"IF(E129=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E129=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E129=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E129=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E129=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E129=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E129=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E129=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E129=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E129=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E129=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E129=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E129=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E129=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E129=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E129=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E129=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E129=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E129=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E129=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E129=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E129=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E129=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Repair services","Non-specialized repair services","Non-specialized repair services","No",{"$f":"IF(E130=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E130=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E130=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E130=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E130=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E130=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E130=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E130=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E130=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E130=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E130=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E130=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E130=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E130=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E130=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E130=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E130=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E130=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E130=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E130=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E130=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E130=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E130=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Security and investigation services","Security and investigation services","Security and investigation services","No",{"$f":"IF(E131=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E131=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E131=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E131=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E131=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E131=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E131=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E131=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E131=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E131=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E131=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E131=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E131=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E131=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E131=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E131=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E131=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E131=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E131=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E131=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E131=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E131=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E131=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Professional and technical services","Architectural and engineering services","Architectural and engineering services","No",{"$f":"IF(E132=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E132=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E132=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E132=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E132=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E132=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E132=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E132=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E132=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E132=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E132=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E132=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E132=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E132=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E132=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E132=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E132=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E132=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E132=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E132=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E132=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E132=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E132=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Professional and technical services","Design services","Design services","No",{"$f":"IF(E133=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E133=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E133=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E133=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E133=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E133=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E133=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E133=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E133=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E133=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E133=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E133=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E133=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E133=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E133=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E133=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E133=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E133=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E133=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E133=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E133=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E133=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E133=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Professional and technical services","Computer programming and software development","Computer programming and software development","No",{"$f":"IF(E134=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E134=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E134=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E134=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E134=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E134=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E134=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E134=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E134=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E134=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E134=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E134=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E134=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E134=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E134=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E134=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E134=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E134=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E134=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E134=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E134=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E134=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E134=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Professional and technical services","Advertising services","Advertising services","No",{"$f":"IF(E135=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E135=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E135=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E135=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E135=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E135=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E135=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E135=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E135=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E135=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E135=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E135=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E135=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E135=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E135=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E135=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E135=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E135=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E135=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E135=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E135=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E135=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E135=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Professional and technical services","Scientific R&D services","Scientific R&D services","No",{"$f":"IF(E136=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E136=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E136=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E136=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E136=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E136=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E136=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E136=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E136=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E136=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E136=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E136=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E136=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E136=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E136=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E136=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E136=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E136=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E136=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E136=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E136=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E136=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E136=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Professional and technical services","Legal and accounting services","Legal and accounting services","No",{"$f":"IF(E137=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E137=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E137=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E137=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E137=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E137=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E137=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E137=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E137=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E137=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E137=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E137=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E137=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E137=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E137=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E137=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E137=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E137=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E137=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E137=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E137=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E137=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E137=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Professional and technical services","Consultancy services","Consultancy services","No",{"$f":"IF(E138=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E138=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E138=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E138=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E138=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E138=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E138=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E138=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E138=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E138=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E138=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E138=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E138=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E138=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E138=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E138=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E138=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E138=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E138=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E138=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E138=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E138=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E138=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]
["Services","Membership organization services","Membership organization services","Membership organization services","No",{"$f":"IF(E139=\"Yes\", Logic!C$3, Logic!I$3)","v":"Moderate"},{"$f":"IF(E139=\"yes\", Logic!C$4, Logic!I$4)","v":"Moderate"},{"$f":"IF(E139=\"Yes\", Logic!E$5, Logic!K$5)","v":"Unlikely"},{"$f":"IF(E139=\"Yes\", Logic!C$6, Logic!I$6)","v":"Moderate"},{"$f":"IF(E139=\"Yes\", Logic!C$7, Logic!I$7)","v":"Moderate"},{"$f":"IF(E139=\"Yes\", Logic!C$8, Logic!I$8)","v":"Moderate"},{"$f":"IF(E139=\"Yes\", Logic!C$9, Logic!J$9)","v":"Low"},{"$f":"IF(E139=\"Yes\",Logic!D$10, Logic!J$10)","v":"Low"},{"$f":"IF(E139=\"Yes\", Logic!D$11, Logic!J$11)","v":"Low"},{"$f":"IF(E139=\"Yes\", Logic!D$12, Logic!J$12)","v":"Low"},{"$f":"IF(E139=\"Yes\", Logic!C$13, Logic!I$13)","v":"Moderate"},{"$f":"IF(E139=\"Yes\", Logic!D$14, Logic!J$14)","v":"Low"},{"$f":"IF(E139=\"Yes\", Logic!C$15, Logic!I$15)","v":"Moderate"},{"$f":"IF(E139=\"Yes\", Logic!C$16, Logic!I$16)","v":"Moderate"},{"$f":"IF(E139=\"Yes\", Logic!D$17, Logic!J$17)","v":"Low"},{"$f":"IF(E139=\"Yes\", Logic!D$18, Logic!J$18)","v":"Low"},{"$f":"IF(E139=\"Yes\", Logic!D$19, Logic!J$19)","v":"Low"},{"$f":"IF(E139=\"Yes\", Logic!E$20, Logic!K$20)","v":"Unlikely"},{"$f":"IF(E139=\"Yes\", Logic!C$21, Logic!K$21)","v":"Unlikely"},{"$f":"IF(E139=\"Yes\", Logic!D$22, Logic!J$22)","v":"Low"},{"$f":"IF(E139=\"Yes\", Logic!C$23, Logic!I$23)","v":"Moderate"},{"$f":"IF(E139=\"Yes\", Logic!C$24, Logic!I$24)","v":"Moderate"},{"$f":"IF(E139=\"Yes\", Logic!D$25, Logic!J$25)","v":"Low"}]

{"sheet":"Logic","index":14,"n_rows":25,"n_cols":13,"rows_kept":25,"cut":false,"hidden":true,"merged":[[0,0,0,4],[0,6,0,10]]}
["Physical goods",null,null,null,null,null,"Non physical goods",null,null,null,null,null,"Note: "]
[null,"High","Moderate","Low","Unlikely",null,null,"High","Moderate","Low","Unlikely",null,"Y means that there is one or more risk characteristics for the indicated risk level"]
["BE01","Y","Moderate","Y",null,null,"BE01","Y","Moderate","Y"]
["BE02","Y","Moderate","Y",null,null,"BE02","Y","Moderate","Y",null,null,"What happens when two different risk characteristic apply (e.g. one High and one Low?): Answer: Low trumps High, High trumps Moderate."]
["BE03","Y",null,null,"Unlikely",null,"BE03","Y",null,null,"Unlikely"]
["BE04","Y","Moderate",null,null,null,"BE04",null,"Moderate","Y",null,null,"There are no risk characteristics for the 'default' risk level. It is only assigned if none of the other characteristics apply."]
["BE05","Y","Moderate","Y",null,null,"BE05","Y","Moderate","Y"]
["BE06","Y","Moderate","Y",null,null,"BE06","Y","Moderate","Y",null,null,"If the cell is empty it means that there is no way to assign that specific risk level to a Goal. "]
["BE07","Y","Moderate","Y",null,null,"BE07",null,"Y","Low"]
["BE08","Y","Y","Low",null,null,"BE08","Y","Y","Low"]
["BE09","Y","Y","Low",null,null,"BE09","Y","Y","Low"]
["BE10","Y","Y","Low",null,null,"BE10","Y","Y","Low"]
["BE11","Y","Moderate","Y",null,null,"BE11","Y","Moderate","Y"]
["BE12","Y","Y","Low",null,null,"BE12","Y","Y","Low"]
["BE13","y","Moderate",null,null,null,"BE13","Y","Moderate"]
["BE14","Y","Moderate","Y",null,null,"BE14","Y","Moderate","Y"]
["BE15","Y","Y","Low",null,null,"BE15","Y","Y","Low"]
["BE16","Y","Y","Low",null,null,"BE16","Y",null,"Low"]
["BE17","Y","Y","Low",null,null,"BE17","Y","Y","Low"]
["BE18","Y",null,"Y","Unlikely",null,"BE18",null,null,null,"Unlikely"]
["BE19","Y","Moderate","Y",null,null,"BE19",null,"Y",null,"Unlikely"]
["BE20","Y","Y","Low",null,null,"BE20","Y","Y","Low"]
["BE21","Y","Moderate","Y",null,null,"BE21","Y","Moderate","Y"]
["BE22","Y","Moderate","Y",null,null,"BE22","Y","Moderate","Y"]
["BE23",null,null,"Low",null,null,"BE23","Y",null,"Low"]

{"sheet":"Data","index":15,"n_rows":12835,"n_cols":40,"rows_kept":2250,"cut":true,"hidden":true,"merged":[],"bounds":{"rows_first":1000,"rows_last":250,"rows_between":1000,"halvings":1}}
["Business Activity","Is physical goods provider","Characteristic ID","ID","Combined ID","Characteristic","Risk level","Break-Even Goals","Show for physical goods","Show for non-physical goods","Company-specific?","Is relevant?","Applies","0.9 rationales","Final result","Notes","Result","BE01","BE02","BE03","BE04","BE05","BE06","BE07","BE08","BE09","BE10","BE11","BE12","BE13","BE14","BE15","BE16","BE17","BE18","BE19","BE20","BE21","BE22","BE23"]
["Accommodation services","No","BI-1","BI01",{"$f":"A2&D2","v":"Accommodation servicesBI01"},"Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,{"$f":"IF(O2=\"Yes\", G2, \"Default\")","v":"Default"},{"$f":"IF(ISNUMBER(SEARCH(R$1,$H2))=TRUE, $Q2, \"Default\")","v":"Default"},{"$f":"IF(ISNUMBER(SEARCH(S$1,$H2))=TRUE, $Q2, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AI$1,$H2))=TRUE, $Q2, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default"]
["Accommodation services","No","BI-10","BI10",{"$f":"A3&D3","v":"Accommodation servicesBI10"},"Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"Yes","No",false,"No",null,{"$f":"IF(O3=\"Yes\", G3, \"Default\")","v":"Default"},{"$f":"IF(ISNUMBER(SEARCH(R$1,$H3))=TRUE, $Q3, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","BI-11","BI11","Accommodation servicesBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","BI-12","BI12","Accommodation servicesBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","BI-13","BI13","Accommodation servicesBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","BI-2","BI02","Accommodation servicesBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","Yes","\r\nWater plays an important role in accommodation services for a variety of uses including daily room cleaning, laundry, maintenance of grounds and swimming pools, kitchen activities and showers. Typically, water accounts for approximately 10% of utility bills in hotels but can vary greatly between different types of accommodation and luxury standards. For example, campsites and bed & breakfast facilities have lower water use than hotels, and accommodations with 1-2 stars consume less water than those with 3-4 stars. [3] [5] [7]\r\n\r\n\r\n","Yes",null,"High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","BI-3","BI03","Accommodation servicesBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","BI-4","BI04","Accommodation servicesBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","BI-5","BI05","Accommodation servicesBI05","Our business uses natural resources at levels which may undermine their availability for local communities","High","BE09","Yes","Yes",0,"Yes","Yes","\r\n Accommodation services have a significant potential to limit access of the surrounding community to material means of subsistence such as timber, land, fisheries, water, among others. [15] In the European context, tourism density is particularly concentrated in coastal, mountain and lake areas, thereby increasing pressures on local resources such as water supply (e.g. on average a tourist consumes 3-4 times more water per day than permanent residents). [4] [6] For example, beach destinations often have low and unstable freshwater resources, thereby operations in the area have a high risk to impact local water supply. [3] [5] [7]  Many studies across other locations showcase a strong correlation between communities experience water scarcity and increasing water supply to the local tourism industry. [8] [10]\t  \r\n","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","BI-6","BI06","Accommodation servicesBI06","Our business's core product inputs or end products are perishable","High","BE07","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","BI-7","BI07","Accommodation servicesBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","BI-8","BI08","Accommodation servicesBI08","Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Low","BE01, BE06","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","BI-9","BI09","Accommodation servicesBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","BS-1","BS01","Accommodation servicesBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","BS-10","BS10","Accommodation servicesBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","Yes","\r\nLand grabbing practices are increasingly common in accommodation services, especially in developing countries that have experienced an expansion in tourism throughout the past years. Many communities in developing countries do not have formal land titles, thereby opening the door for foreign investors and governments to dispossess communities for the purpose of building touristic infrastructure. [8] [10] [13] [14]\r\n","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default"]
["Accommodation services","No","BS-11","BS11","Accommodation servicesBS11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Moderate","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AH$1,$H17))=TRUE, $Q17, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","BS-2","BS02","Accommodation servicesBS02","Our business makes money from transporting people or goods between countries or jurisdictions","High","BE21","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","BS-3","BS03","Accommodation servicesBS03","Our business is registered in a recognised 'tax haven' or 'grey list' country","High","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","BS-4","BS04","Accommodation servicesBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","BS-5","BS05","Accommodation servicesBS05","Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","BS-6","BS06","Accommodation servicesBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","\r\nThe accommodation services segment may have its activities curbed by the advancement of environmental regulation. Increasing environmental regulation requires hotels and other types of accommodation services to fulfill certain standards (e.g. water and energy efficiency standards, building location of facilities). [34] [35] \r\n","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","BS-7","BS07","Accommodation servicesBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","BS-8","BS08","Accommodation servicesBS08","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Low","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","BS-9","BS09","Accommodation servicesBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"yes",null,"Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Low","Default"]
["Accommodation services","No","E-1","E01","Accommodation servicesE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","E-10","E10","Accommodation servicesE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","Yes","\r\nA proportion of the workforce employed in the accommodation services industry performs low-skilled labour with limited opportunities for promotion and career development. [24] In particular, migrant workers predominantly operate at the lower skills end of the workplace spectrum with the lower-paid positions. [18] [23]\r\n","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","E-11","E11","Accommodation servicesE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","Yes","\r\nAccommodation services is among the main economic sectors characterised by a high number of migrant workers. [23] In many instances, the industry subject migrant workers to clandestine employment which leaves them vulnerable to unsafe working conditions, irregular working hours, job insecurity and lower wages. [18] There are reported cases of workers in the hospitality industry being victims of human trafficking [30]\r\n","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","E-12","E12","Accommodation servicesE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","E-13","E13","Accommodation servicesE13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","High","BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","E-14","E14","Accommodation servicesE14","Our business is part of the gig economy","High","BE11,BE12, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","E-2","E02","Accommodation servicesE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","E-3","E03","Accommodation servicesE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H33))=TRUE, $Q33, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","E-4","E04","Accommodation servicesE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AH$1,$H34))=TRUE, $Q34, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","E-5","E05","Accommodation servicesE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","E-6","E06","Accommodation servicesE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","Split","\r\nEmployment in short-stay accommodation is characterized by irregular (e.g. nightshifts and weekends) and long working hours due to consumer demands and the business' modus operandi. [18] [21] Working hours are generally high for a sector with atypical working hours. In EU27 countries, more than 10 per cent of people work as self-employees or as employees over 48 hours per week. [18] These aspects may expose employees to physical and psychological distress [22] This is not prevelant in long-stay accommodation which does not provide as broad an offering as short-stay. \r\n","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","E-7","E07","Accommodation servicesE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","E-8","E08","Accommodation servicesE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","Yes","\r\nDifferent locations are affected by varying levels of seasonal and temporary workforce which accounts for a significant share of the workforce employed in the industry. Beach tourism is just one example of a highly seasonal type of tourism, and areas dependent on it will employe high numdbers of temporary workers. [23]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","E-9","E09","Accommodation servicesE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","Yes","\r\nHotels, resorts and other types of accommodation services widely employ workers on zero-hours contracts (ZHC). This type of contract offers employees no guarantee of the hours they will work and allow employers budget flexibility. Typically workers on ZHC may experience instability, low-paid, and are prone to phycological distress [25] [26]\r\n","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-1","O01","Accommodation servicesO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-10","O10","Accommodation servicesO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-11","O11","Accommodation servicesO11","Our business takes plants, trees or animals from the wild","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-12","O12","Accommodation servicesO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-13","O13","Accommodation servicesO13","Our business's core activities involve the ownership, management and/or investment of financial assets","High","BE23",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-14","O14","Accommodation servicesO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-15","O15","Accommodation servicesO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","Yes","\r\nAccommodation services (e.g. resorts and hotels) are often concentrated in areas of high nature value (HNV) such as coastal zones and national parks that support high biodiversity. Poorly managed hospitality development may lead to negative impacts on biodiversity via different activities such as the construction of facilities, catering, etc, and may distrub local ecosystems (e.g. habitat descturction) in areas with HNV. [3] [12] [13]\r\n","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-16","O16","Accommodation servicesO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-17","O17","Accommodation servicesO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H48))=TRUE, $Q48, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-18","O18","Accommodation servicesO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","Yes","\r\nThe discharge of contaminated wastewater (e.g. sewage) is not an uncommon practice in the accommodation services industry. Typically, the major form of wastewater generated by accommodation facilities is domestic sewage (e.g. from bathing and toilet flushing) and from kitchen and laundry activities. Fluctuating water demand and wastewater generation in destinations during peak tourist seasons, for example can pose challenges for water provision and wastewater treatment. If not properly treated, wastewater can negatively impact surrounding ecosystems and has the potential to pollute freshwater sources. [3] [43] [45]\r\n","No","Changed to No","Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H49))=TRUE, $Q49, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-19","O19","Accommodation servicesO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-2","O02","Accommodation servicesO02","Our business's core activity is the generation of energy from fossil fuels","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-20","O20","Accommodation servicesO20","Our business generates hazardous substances either intentionally or as a by-product of its activities","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-21","O21","Accommodation servicesO21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","High","BE05, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-22","O22","Accommodation servicesO22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-23","O23","Accommodation servicesO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-24","O24","Accommodation servicesO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-25","O25","Accommodation servicesO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-26","O26","Accommodation servicesO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","Yes","\r\nCommunities and ecosystems may be impacted by accommodation services which cause direct impacts through noise, light and solid waste pollution. [3] In many locations, the seasonal tourist population rise is directly correlated to an increase in solid waste which places strain on local infrastructure. [6] [9]  Indirect environmental and social impacts due to the growth of related sectors (e.g. agricultural production) to supply growing demand in accommodation services can also disrupt local communities [9] [20]  \r\n","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-27","O27","Accommodation servicesO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-3","O03","Accommodation servicesO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-4","O04","Accommodation servicesO04","Our business manages, stores or distributes hazardous substances","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-5","O05","Accommodation servicesO05","Our business builds physical infrastructure as a core activity","High","BE05, BE08, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-6","O06","Accommodation servicesO06","Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-7","O07","Accommodation servicesO07","Our business undertakes experiments on human subjects","High","BE20","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H64))=TRUE, $Q64, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-8","O08","Accommodation servicesO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H65))=TRUE, $Q65, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","O-9","O09","Accommodation servicesO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-1","P01",{"$f":"A67&D67","v":"Accommodation servicesP01"},"Our business sells natural resources","Moderate","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,{"$f":"IF(O67=\"Yes\", G67, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-10","P10","Accommodation servicesP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-11","P11","Accommodation servicesP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-12","P12","Accommodation servicesP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-13","P13","Accommodation servicesP13","Our business's products consume water, energy or other inputs during use","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-14","P14","Accommodation servicesP14","Our business's products require detailed instructions to operate safely","High","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-15","P15","Accommodation servicesP15","Our business's products, when used as intended, are likely to disrupt the natural environment","High","BE17","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-16","P16","Accommodation servicesP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-17","P17","Accommodation servicesP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-18","P18","Accommodation servicesP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-19","P19","Accommodation servicesP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-2","P02","Accommodation servicesP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default"]
["Accommodation services","No","P-20","P20","Accommodation servicesP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-21","P21","Accommodation servicesP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H80))=TRUE, $Q80, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-22","P22","Accommodation servicesP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H81))=TRUE, $Q81, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-23","P23","Accommodation servicesP23","Our business's products may be addictive","High","BE17, BE15","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-24","P24","Accommodation servicesP24","Our business's products are likely to cause harm to people when used incorrectly or when used excessively, and are sold to consumers rather than other businesses","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-25","P25","Accommodation servicesP25","Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale","High","BE16","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-26","P26","Accommodation servicesP26","Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-27","P27","Accommodation servicesP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-28","P28","Accommodation servicesP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-3","P03","Accommodation servicesP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-4","P04","Accommodation servicesP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-5","P05","Accommodation servicesP05","Our business only sells physical goods which it does not manufacture itself","Low","BE05","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-6","P06","Accommodation servicesP06","Our business only sells fixed structures that are made to last","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-7","P07","Accommodation servicesP07","Our business's products or associated packaging are disposable or are likely to have a useful life of less than 5 years","High","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-8","P08","Accommodation servicesP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Accommodation services","No","P-9","P09","Accommodation servicesP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BI-1","BI01","Advertising servicesBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BI-10","BI10","Advertising servicesBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"Yes","Yes","Advertising businesses will typically only procure ancillary goods and services for their own operations.","Yes",null,"Low","Default","Default","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H96))=TRUE, $Q96, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BI-11","BI11","Advertising servicesBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H97))=TRUE, $Q97, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BI-12","BI12","Advertising servicesBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BI-13","BI13","Advertising servicesBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BI-2","BI02","Advertising servicesBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BI-3","BI03","Advertising servicesBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BI-4","BI04","Advertising servicesBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","Yes","A typical business uses water for personal consumption and basic sanitation purposes only.","Yes",null,"Low","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BI-5","BI05","Advertising servicesBI05","Our business uses natural resources at levels which may undermine their availability for local communities","High","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BI-6","BI06","Advertising servicesBI06","Our business's core product inputs or end products are perishable","High","BE07","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BI-7","BI07","Advertising servicesBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes","Changed to Yes","Low","Low","Default","Default","Default","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BI-8","BI08","Advertising servicesBI08","Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Low","BE01, BE06","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BI-9","BI09","Advertising servicesBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BS-1","BS01","Advertising servicesBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BS-10","BS10","Advertising servicesBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BS-11","BS11","Advertising servicesBS11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Moderate","BE20","Yes","Yes",0,"Yes","Evaluate","Digital Advertising has disrupted traditional markets especially surrounding personalised advertisments. This has put pressure on regulators to handle the use of individual's personal data. Consumers typically have mixed feelings about whether personal data adds a higher level of customer service and satisfaction, or constitutes an invasion of privacy [1] [6] [7] [12] [24]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default"]
["Advertising services","No","BS-2","BS02","Advertising servicesBS02","Our business makes money from transporting people or goods between countries or jurisdictions","High","BE21","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BS-3","BS03","Advertising servicesBS03","Our business is registered in a recognised 'tax haven' or 'grey list' country","High","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H112))=TRUE, $Q112, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BS-4","BS04","Advertising servicesBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H113))=TRUE, $Q113, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BS-5","BS05","Advertising servicesBS05","Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BS-6","BS06","Advertising servicesBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BS-7","BS07","Advertising servicesBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BS-8","BS08","Advertising servicesBS08","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Low","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","BS-9","BS09","Advertising servicesBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","E-1","E01","Advertising servicesE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","E-10","E10","Advertising servicesE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","E-11","E11","Advertising servicesE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","E-12","E12","Advertising servicesE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","Yes","Employees within Advertising tend to be highly-skilled and often require a level of higher education. Many universities offer degrees in marketing, PR, advertising, journalism, and communications which can help increase the skills of employees. Salaries within Advertising are well-paid and above the living wage which reflects the high-skilled nature of the job. [14] [15] [19]","Yes",null,"Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Low","Default","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","E-13","E13","Advertising servicesE13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","High","BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","E-14","E14","Advertising servicesE14","Our business is part of the gig economy","High","BE11,BE12, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","E-2","E02","Advertising servicesE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","E-3","E03","Advertising servicesE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","E-4","E04","Advertising servicesE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","E-5","E05","Advertising servicesE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","E-6","E06","Advertising servicesE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H129))=TRUE, $Q129, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AH$1,$H129))=TRUE, $Q129, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default"]
["Advertising services","No","E-7","E07","Advertising servicesE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","E-8","E08",{"$f":"A131&D131","v":"Advertising servicesE08"},"Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","No",false,"No",null,{"$f":"IF(O131=\"Yes\", G131, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","E-9","E09","Advertising servicesE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-1","O01","Advertising servicesO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-10","O10","Advertising servicesO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-11","O11","Advertising servicesO11","Our business takes plants, trees or animals from the wild","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-12","O12","Advertising servicesO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-13","O13","Advertising servicesO13","Our business's core activities involve the ownership, management and/or investment of financial assets","High","BE23",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-14","O14","Advertising servicesO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-15","O15","Advertising servicesO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-16","O16","Advertising servicesO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-17","O17","Advertising servicesO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-18","O18","Advertising servicesO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-19","O19","Advertising servicesO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-2","O02","Advertising servicesO02","Our business's core activity is the generation of energy from fossil fuels","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H144))=TRUE, $Q144, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-20","O20","Advertising servicesO20","Our business generates hazardous substances either intentionally or as a by-product of its activities","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H145))=TRUE, $Q145, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-21","O21","Advertising servicesO21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","High","BE05, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-22","O22","Advertising servicesO22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","Yes","Although there is a risk of harmful emissions from cleaning products and building maintenance issues, this is unlikely to be a high risk due to the low levels emitted and the emissions of such substances are not persistent. [22]","Yes",null,"Low","Default","Default","Default","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-23","O23","Advertising servicesO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-24","O24","Advertising servicesO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-25","O25","Advertising servicesO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-26","O26","Advertising servicesO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-27","O27","Advertising servicesO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","Yes","All businesses have a legal responsibility to ensure that advertising about their products and services is truthful and not deceptive, which advertising companies should uphold. Additionally, consumer protection laws regulate advertising to vulnerable populations such as children, and marketing of specific products (e.g tobacco and alcohol).  \r\n\r\nYoung children are particularly vulnerable to the influences of adverts. Very young children may not be able to distinguish between commercials and program content. Children are also vulnerable to advertising, especially due to personalisation of adverts on social media. Although advertising is allowed on platforms that interact with children, for example childrens' television channels, many countries have laws and regulations on adverts that children may watch. Advertising laws are designed to protect other vulnerable groups such as the elderly, those with physical or mental health problems or people with financial worries who could be susceptible to normal and/or targeted adverts. [7] [11] [13] [24] [39]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default"]
["Advertising services","No","O-3","O03","Advertising servicesO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-4","O04","Advertising servicesO04","Our business manages, stores or distributes hazardous substances","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-5","O05","Advertising servicesO05","Our business builds physical infrastructure as a core activity","High","BE05, BE08, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-6","O06","Advertising servicesO06","Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-7","O07","Advertising servicesO07","Our business undertakes experiments on human subjects","High","BE20","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-8","O08","Advertising servicesO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","O-9","O09","Advertising servicesO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-1","P01","Advertising servicesP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H160))=TRUE, $Q160, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-10","P10","Advertising servicesP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H161))=TRUE, $Q161, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-11","P11","Advertising servicesP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-12","P12","Advertising servicesP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-13","P13","Advertising servicesP13","Our business's products consume water, energy or other inputs during use","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-14","P14","Advertising servicesP14","Our business's products require detailed instructions to operate safely","High","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-15","P15","Advertising servicesP15","Our business's products, when used as intended, are likely to disrupt the natural environment","High","BE17","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-16","P16","Advertising servicesP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-17","P17","Advertising servicesP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-18","P18","Advertising servicesP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-19","P19","Advertising servicesP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-2","P02","Advertising servicesP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-20","P20","Advertising servicesP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-21","P21","Advertising servicesP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-22","P22","Advertising servicesP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-23","P23","Advertising servicesP23","Our business's products may be addictive","High","BE17, BE15","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-24","P24","Advertising servicesP24","Our business's products are likely to cause harm to people when used incorrectly or when used excessively, and are sold to consumers rather than other businesses","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H176))=TRUE, $Q176, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-25","P25","Advertising servicesP25","Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale","High","BE16","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H177))=TRUE, $Q177, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-26","P26","Advertising servicesP26","Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-27","P27","Advertising servicesP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-28","P28","Advertising servicesP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-3","P03","Advertising servicesP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","The rise of social media, location-based mobile applications, and e-commerce has enabled companies to find out highly detailed information about consumers' habits and lives which can be targeted by precise advertising strategies. A user profile is generated of consumers which can then be sold by companies (such as data-brokers) to advertising companies or advertising companies collect data themselves in order to generate a stronger return on investment. [5][6][24] [36]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default"]
["Advertising services","No","P-4","P04","Advertising servicesP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-5","P05","Advertising servicesP05","Our business only sells physical goods which it does not manufacture itself","Low","BE05","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-6","P06","Advertising servicesP06","Our business only sells fixed structures that are made to last","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-7","P07","Advertising servicesP07","Our business's products or associated packaging are disposable or are likely to have a useful life of less than 5 years","High","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Advertising services","No","P-8","P08","Advertising servicesP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","Adverts can sometimes contribute to the dissemination of misleading information (also known as false advertising). Consumer protection laws prohibit the use of misleading information that would wrongly encourage a consumer to purchase a product or service, for example through the use of  false or deceptive messages, leaving out important information, or using aggressive sales techniques.\r\n\r\nMost countries regulate advertising through legislation and regulations. Many governments, including Canada, the US, Australia, New Zealand, and the EU, have published guidelines for companies that make environmental claims about their products or services or that use environmental symbols. This is to prevent companies making exaggerated claims of environmental practices or benefits which are considered misleading and prohibited. [34] [35] [37] [38]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default"]
["Advertising services","No","P-9","P09","Advertising servicesP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BI-1","BI01","Passenger air transportationBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BI-10","BI10","Passenger air transportationBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BI-11","BI11","Passenger air transportationBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BI-12","BI12","Passenger air transportationBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BI-13","BI13","Passenger air transportationBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H192))=TRUE, $Q192, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BI-2","BI02","Passenger air transportationBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H193))=TRUE, $Q193, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BI-3","BI03","Passenger air transportationBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BI-4","BI04",{"$f":"A195&D195","v":"Passenger air transportationBI04"},"Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","No",false,"No",null,{"$f":"IF(O195=\"Yes\", G195, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BI-5","BI05","Passenger air transportationBI05","Our business uses natural resources at levels which may undermine their availability for local communities","High","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BI-6","BI06","Passenger air transportationBI06","Our business's core product inputs or end products are perishable","High","BE07","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BI-7","BI07","Passenger air transportationBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BI-8","BI08","Passenger air transportationBI08","Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Low","BE01, BE06","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BI-9","BI09","Passenger air transportationBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BS-1","BS01","Passenger air transportationBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BS-10","BS10","Passenger air transportationBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BS-11","BS11","Passenger air transportationBS11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Moderate","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BS-2","BS02","Passenger air transportationBS02","Our business makes money from transporting people or goods between countries or jurisdictions","High","BE21","Yes","Yes",0,"Yes","Yes","The Business Activity includes movement between multiple countries or jurisdictions. The airline industry have placed their staff outside their home country for both economic and functional reasons.[22]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default"]
["Passenger air transportation","No","BS-3","BS03","Passenger air transportationBS03","Our business is registered in a recognised 'tax haven' or 'grey list' country","High","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BS-4","BS04","Passenger air transportationBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BS-5","BS05","Passenger air transportationBS05","Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BS-6","BS06","Passenger air transportationBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H208))=TRUE, $Q208, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BS-7","BS07","Passenger air transportationBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H209))=TRUE, $Q209, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BS-8","BS08","Passenger air transportationBS08","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Low","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","BS-9","BS09","Passenger air transportationBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","E-1","E01","Passenger air transportationE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","Yes","Freight transportation in particular may expose employees to dangerous goods such as explosives and reactive materialsl.[19]","No","Changed to No","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","E-10","E10","Passenger air transportationE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","E-11","E11","Passenger air transportationE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","E-12","E12","Passenger air transportationE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","E-13","E13","Passenger air transportationE13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","High","BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","E-14","E14","Passenger air transportationE14","Our business is part of the gig economy","High","BE11,BE12, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","E-2","E02","Passenger air transportationE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","Yes","Freight transportation in particular may expose employees to dangerous goods such as explosives and reactive materialsl.[19]","No","Changed to  No","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","E-3","E03","Passenger air transportationE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","E-4","E04","Passenger air transportationE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","E-5","E05","Passenger air transportationE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","E-6","E06","Passenger air transportationE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","Yes","Airline employees are often required to work double shifts and work additional time before and after scheduled shifts. As a result, many airline employees end up working more than 40 hours per week.[21]For cabin crew, air traffic service and ground staff workers the long/odd hours can cause fatigue.[36]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","E-7","E07","Passenger air transportationE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","E-8","E08","Passenger air transportationE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H224))=TRUE, $Q224, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","E-9","E09","Passenger air transportationE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H225))=TRUE, $Q225, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-1","O01","Passenger air transportationO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","Yes","The Business Activity transports goods, materials, and people. The International Civil Aviation Organization(ICAO) states that a total number of 4.8 billion passengers were carried in 2018. About 10 billion passengers have been forecasted by 2040.[3] It also handles a large number of goods. In 2019, 61 million tonnes of freight was handled by air transportation.[4]","Yes",null,"High","High","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-10","O10","Passenger air transportationO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-11","O11","Passenger air transportationO11","Our business takes plants, trees or animals from the wild","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-12","O12","Passenger air transportationO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-13","O13","Passenger air transportationO13","Our business's core activities involve the ownership, management and/or investment of financial assets","High","BE23",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-14","O14","Passenger air transportationO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-15","O15","Passenger air transportationO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-16","O16","Passenger air transportationO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-17","O17","Passenger air transportationO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-18","O18","Passenger air transportationO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-19","O19","Passenger air transportationO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-2","O02","Passenger air transportationO02","Our business's core activity is the generation of energy from fossil fuels","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-20","O20","Passenger air transportationO20","Our business generates hazardous substances either intentionally or as a by-product of its activities","High","BE05","Yes","Yes",0,"Yes","Yes","The Business Activity generates signnificant levels of waste and air pollutants. Potentially hazardous waste generated during airplane overhaul may include waste oil and oil emulsions and fuel residuals. The principal sources of air emissions from flight operations include aircraft engines during flight, landing, takeoff, and taxing, and the operation of Auxiliary Power Units (APUs) during aircraft ground operation and startup.[11]","Yes",null,"High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-21","O21","Passenger air transportationO21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","High","BE05, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-22","O22","Passenger air transportationO22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H240))=TRUE, $Q240, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-23","O23","Passenger air transportationO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H241))=TRUE, $Q241, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-24","O24","Passenger air transportationO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-25","O25","Passenger air transportationO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-26","O26","Passenger air transportationO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-27","O27","Passenger air transportationO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-3","O03","Passenger air transportationO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-4","O04","Passenger air transportationO04","Our business manages, stores or distributes hazardous substances","High","BE05","Yes","Yes",0,"Yes","Yes","The freight transported by air includes dangerous goods such as explosives, flammable liquids, toxic and infectious substances.[12]","Yes",null,"High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-5","O05","Passenger air transportationO05","Our business builds physical infrastructure as a core activity","High","BE05, BE08, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-6","O06","Passenger air transportationO06","Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-7","O07","Passenger air transportationO07","Our business undertakes experiments on human subjects","High","BE20","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-8","O08","Passenger air transportationO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","O-9","O09","Passenger air transportationO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-1","P01","Passenger air transportationP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-10","P10","Passenger air transportationP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-11","P11","Passenger air transportationP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-12","P12","Passenger air transportationP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H256))=TRUE, $Q256, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-13","P13","Passenger air transportationP13","Our business's products consume water, energy or other inputs during use","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H257))=TRUE, $Q257, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-14","P14","Passenger air transportationP14","Our business's products require detailed instructions to operate safely","High","BE15","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-15","P15",{"$f":"A259&D259","v":"Passenger air transportationP15"},"Our business's products, when used as intended, are likely to disrupt the natural environment","High","BE17","Yes",0,0,"No","Not relevant",false,"Not relevant",null,{"$f":"IF(O259=\"Yes\", G259, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-16","P16","Passenger air transportationP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-17","P17","Passenger air transportationP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-18","P18","Passenger air transportationP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-19","P19","Passenger air transportationP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-2","P02","Passenger air transportationP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default"]
["Passenger air transportation","No","P-20","P20","Passenger air transportationP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-21","P21","Passenger air transportationP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-22","P22","Passenger air transportationP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-23","P23","Passenger air transportationP23","Our business's products may be addictive","High","BE17, BE15","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-24","P24","Passenger air transportationP24","Our business's products are likely to cause harm to people when used incorrectly or when used excessively, and are sold to consumers rather than other businesses","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-25","P25","Passenger air transportationP25","Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale","High","BE16","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-26","P26","Passenger air transportationP26","Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-27","P27","Passenger air transportationP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H272))=TRUE, $Q272, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-28","P28","Passenger air transportationP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H273))=TRUE, $Q273, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-3","P03","Passenger air transportationP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-4","P04","Passenger air transportationP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-5","P05","Passenger air transportationP05","Our business only sells physical goods which it does not manufacture itself","Low","BE05","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-6","P06","Passenger air transportationP06","Our business only sells fixed structures that are made to last","Low","BE19","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-7","P07","Passenger air transportationP07","Our business's products or associated packaging are disposable or are likely to have a useful life of less than 5 years","High","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-8","P08","Passenger air transportationP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger air transportation","No","P-9","P09","Passenger air transportationP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","BI-1","BI01","Animal rearingBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"Yes","Yes","Livestock operations consume energy for ventilation systems, refrigeration, lighting, heating, watering, transport around the site, motors, and waste collection and processing. [7] Although some of the equipment used on site, such as milking machines and evaporative cooling systems for pigs are powered by electricity, significant quantities of distillate fuel (diesel fuel and fuel oils used for agricultural machinery) are used in livestock rearing and breeding. [7] [8] [9] For example, gas or oil heating systems are generally required to heat poultry sheds and propane heaters and heat lamps are used to provide piglets with adequate warmth. [5] [6]","Yes",null,"High","High","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","BI-10","BI10","Animal rearingBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","BI-11","BI11","Animal rearingBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","BI-12","BI12","Animal rearingBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","Yes","A typical business might use a variety of substances as operational inputs that are potentially harmful. These could include gases used in anaesthatising animals such as caponising (chicken castration) or artificial insemination, (both contracted out in support roles for this Business Activity). Gas exposure is particularly dangerous and has been linked to human fetal loss. [27] Chemical fertilisers are often used by farmers on grass that cattle, sheep or goats are fed on. [26] These have significant impacts on human and environmental health, with nitrogen linked to toxicity in human drinking water. [25]","Yes",null,"High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","BI-13","BI13","Animal rearingBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","BI-2","BI02","Animal rearingBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","Yes","Animal rearing requires high water inputs. Cleaning is one major use. Dairy parlours require careful removal of bacteria that cause the disease mastitis in cows resulting. [14] One study showed that 28 to 33 litres of water are used per cow daily to maintain a sterlie environment. [78] Similarly, high pressure water sprays are used to clean broiler sheds. [15]","Yes",null,"High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","BI-3","BI03","Animal rearingBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"Yes","Yes","Fulfilling animal water requirements is a significant product input. For example, a dairy cow in milk can need up to 155 litres of water per day. [13] A single pig farm in Texas reported using 4 million gallons (18184360 litres) a day in the process of rearing 16,000 pigs for drinking and cleaning purposes. [38]\r\n\r\nRaising all forms of mammals requires water as a major product input. \r\n","Yes",null,"High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","BI-4","BI04","Animal rearingBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H288))=TRUE, $Q288, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","BI-5","BI05","Animal rearingBI05","Our business uses natural resources at levels which may undermine their availability for local communities","High","BE09","Yes","Yes",0,"Yes","Yes","A growing number of regions in the developing world are targeted by transnational investors acquiring large amounts of land and natural resources for a variety of purposes including rearing livestock. Agribusiness multinational corporations, investment funds, or government‚Äêowned companies have driven this 'land grabbing' which has hindered physical community access to natural resources and benefits they could derive from the ecosystem services. [39] [40]\r\n\r\nOutside this trend a typical business still has the potential to hinder community access due to the excessive amount of water needed in livestock rearing. For example, the depletion of the underground aquifer Ogalalla in the US is threatening the supply of municipal water and the viability of agriculture in the Midwest. [75]","Yes",null,"High",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H289))=TRUE, $Q289, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AH$1,$H289))=TRUE, $Q289, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","BI-6","BI06","Animal rearingBI06","Our business's core product inputs or end products are perishable","High","BE07","Yes","Yes",0,"Yes","Yes","NA","Yes",null,"High","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","BI-7","BI07","Animal rearingBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","BI-8","BI08","Animal rearingBI08","Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Low","BE01, BE06","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","BI-9","BI09","Animal rearingBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"Yes","Yes","NA","No","Changed to No","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","BS-1","BS01","Animal rearingBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","BS-10","BS10","Animal rearingBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes","High","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default"]
["Animal rearing","Yes","BS-11","BS11","Animal rearingBS11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Moderate","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","BS-2","BS02","Animal rearingBS02","Our business makes money from transporting people or goods between countries or jurisdictions","High","BE21","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","BS-3","BS03","Animal rearingBS03","Our business is registered in a recognised 'tax haven' or 'grey list' country","High","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","BS-4","BS04","Animal rearingBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","BS-5","BS05","Animal rearingBS05","Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","BS-6","BS06","Animal rearingBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","Animal breeding and rearing across this Business Activity is under scrutiny from advancing social and environmental legislation based on environmental impact and animal welfare concerns. For example, in the UK a ban in importing fur was proposed post-Brexit and the EU is considering adopting a meat tax to reduce consumption and environmental impact associated with livestock. [68] [69]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default"]
["Animal rearing","Yes","BS-7","BS07","Animal rearingBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","BS-8","BS08","Animal rearingBS08","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Low","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","BS-9","BS09","Animal rearingBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H304))=TRUE, $Q304, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","E-1","E01","Animal rearingE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H305))=TRUE, $Q305, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","E-10","E10","Animal rearingE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","Yes","A typical business has a large proportion of what are considered 'low skilled' jobs that require little formal education. Examples include head herdsman, assistant herdsmen, dairy assistants, milkers and tractor drivers.  Governments tend to class even head herdsmen as lower skilled due to their lack of formal education despite the level of experience required to secure the job which develops a broad skill set and knowledge base. [51]\r\n\r\nAcross the Business Activity and the various forms of animal rearing included such as silk worm farming and bird skin ranching, 'low skilled' labour is similarly widespread.","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","E-11","E11","Animal rearingE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","Yes","Across the globe, migrants can be found in significant proportions of the agricultural workforce, including in livestock rearing and breeding. In the US and New Zealand for example, migrants form a crucial part of the dairy farm workforce. [48] [49] Migrants are often victims of discrimination and face strong disadvantages including having a higher likelihood of performing coerced labour. Many are unable to leave a job despite low wages or poor working conditions because of the real or perceived absence of employment alternatives and threat of being reported to the police or immigration authorities. [50]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","E-12","E12","Animal rearingE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","E-13","E13","Animal rearingE13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","High","BE12","Yes","Yes",0,"Yes","Yes","Child labour is widespread in rearing and breeding animals in many parts of the world, largely in the livestock sector. Agriculture is the single largest sector making use of child labour and hazardous tasks and working conditions are a significant risk. [52] Migrants often make up significant proportions of the work force and are more likely than nationals to have to undertake forced labour. [50]\r\n\r\nThe involvement of children or forced labour in legal pet breeding, bee farms and animals produced for fur or skins are not common knowledge, although the risk of occurrence in a low skilled, low wage industry is still present.","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","E-14","E14","Animal rearingE14","Our business is part of the gig economy","High","BE11,BE12, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","E-2","E02","Animal rearingE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes for BI-12 consistency","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","E-3","E03","Animal rearingE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","Yes","Repetitive manual labour is widespread in this Business Activity. Muscoskeletal injuries associated with repetitive movement, such as hand arm vibration which can lead to Raynaud's disease is connected to prolonged use of machinery. Back pains, strains and pains are also frequent issues, arising from handling animals and undertaking tasks such as milking which can involve prolonged periods of maintaining poor posture. [35]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","E-4","E04","Animal rearingE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","E-5","E05","Animal rearingE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","Yes","A typical business could expose employees to numerous physical hazards in the breeding and raising of animals. This could be from the danger of crushing, biting or kicking with the risk of death increased from contact with horses and cattle. Being struck by machinery on site and proximity to silos and pits cause injuries and fatalities. The risk of the above hazards is exacerbated by isolation working. At least 170,000 agriculture workers are killed on the job each year globally, and millions more are seriously injured in workplace accidents. [34]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","E-6","E06","Animal rearingE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","Yes","Those employed in agriculture are routinely expected to work overtime and those involved in animal rearing and breeding are no exception. For example in the UK, farmers work on average 65 hours per week and hours in excess of 100 are not uncommon for livestock producers. [33]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","E-7","E07","Animal rearingE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","Yes","Contract farming is increasingly prevalent in livestock rearing across the globe. [44] Over 90% of broiler (chicken meat) farms in the US are contract farms with the trend spreading to cattle and pork farms. [42] (A large scale company will own the animals on a farmer's land who will have to raise the animals to the company's specification, cover the costs of this themselves and then receive payment based on the weight of the animal which can vary depending on factors such as disease outbreaks and severe weather). [41] [43]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","E-8","E08","Animal rearingE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","Yes","Temporary work is a common feature in agriculture, and livestock rearing is no exception. In 2016 in the UK almost 15% of the workforce were seasonal or casual workers. [46] Across 28 EU member states in the same year nearly 1 in 3 (31.7%) of all employees in agriculture were in temporary employment compared with 1 in 7 (14.2%) across all sectors of the economy. [45] Globally, industrialised farming is thought to be the worst culprit due to quantities of temporary workers hired for livestock rearing. [47]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","E-9","E09","Animal rearingE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-1","O01","Animal rearingO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","Yes","Transport is a key activity in numerous forms of animal rearing and breeding. Industrialised cattle farming often involves housing cattle on numerous farms from birth to slaughter, requiring specialist vehicles for transit. [11] Transport is also necessary when animals are studded out (males are lent out for breeding purposes) to a farm. For example, a goat farmer may have billy goats with excellent milk producing history which he lends to a farmer with a female herd in season to maintain future milk productivity. [12] Transport can also be required in other activities such as bee farming where farmers make use of specially adapted vehicles to move hive location so bees can make the most of seasonally available forage. [21]","No","Changed to No","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-10","O10","Animal rearingO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"Yes","Yes","A typical business rears and breeds animals ranging from camelids to swine and exotic animals. It also cultivates certain products from animals such as wool from sheep, milk from goats, cows and sheep,  fur from rabbits and silk from silk worms.","Yes",null,"High","Default","Default","High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H320))=TRUE, $Q320, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-11","O11","Animal rearingO11","Our business takes plants, trees or animals from the wild","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H321))=TRUE, $Q321, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-12","O12","Animal rearingO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","Yes","A typical business will need a significant amount of land to breed and rear animals, especially as the focus of this Business Activity is on intensive, large scale farming. 22-26% of the earth's ice free surface is currently used for livestock grazing which is of serious environmental concern, as is the loss of the most biodiverse areas of the planet. [19] [20] 80% of deforestation in the Amazon occurs support to cattle ranching. [82] Pasture needed for grazing livestock combined with land needed to grow feed takes up nearly 80% of global agricultural land. [20]\r\n\r\nA growing number of regions in the developing world are targeted by transnational investors acquiring large amounts of land and natural resources for a variety of purposes including rearing livestock. Agribusiness multinational corporations, investment funds, or government‚Äêowned companies have driven this 'land grabbing' which has hindered physical community access to natural resources and benefits they could derive from the ecosystem services. [39] [40]\r\n\r\nRaising and breeding pets and other elements of this business activity, such as land mollusc farms, silk worm farms and insect keeping will require land but on a smaller scale than livestock and larger animals such as camelids.","Yes",null,"High","Default","Default","High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-13","O13",{"$f":"A323&D323","v":"Animal rearingO13"},"Our business's core activities involve the ownership, management and/or investment of financial assets","High","BE23",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,{"$f":"IF(O323=\"Yes\", G323, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-14","O14","Animal rearingO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-15","O15","Animal rearingO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes","High","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-16","O16","Animal rearingO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-17","O17","Animal rearingO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-18","O18","Animal rearingO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","Yes","All forms of animal rearing and breeding generate animal waste which can contaminate water systems if not treated. Increased levels of pathogens, heavy metals and antibiotic residues harmful to human and environmental health have been discovered close to livestock farms. [16] [17]  Nitrogen is an element found naturally in animal waste but one which can cause human and environmental health issues if not properly treated. One of the most concerning issues with industrial scale farming is that of excessive nitrogen levels contaminating water systems, leading to algae blooms that depelete the oxygen levels in water, affecting other plant and aquatic life. [25] Another problem associated with this is its toxicity to human health if excessive levels of nitrate are present in drinking water. [18]","Yes",null,"High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-19","O19","Animal rearingO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","Yes","The rearing of ruminants (cows, buffalo, sheep and goats) is the largest anthropogenic source of methane emitted into the atmosphere globally which occurs as a result of the enteric fermentation of these ruminants. (This refers to the process of gas produced by microbes in the animal stomach that decompose and ferment food). [28]","Yes",null,"High","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-2","O02","Animal rearingO02","Our business's core activity is the generation of energy from fossil fuels","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-20","O20","Animal rearingO20","Our business generates hazardous substances either intentionally or as a by-product of its activities","High","BE05","Yes","Yes",0,"Yes","Yes","A typical business will produce significant quantities of animal waste which can cause human and environmental health issues if not properly treated. One of the most concerning issues is that of excessive nitrogen levels contaminating water systems, leading to algae blooms that depelete the oxygen levels in water, affecting other plant and aquatic life. [25]","Yes",null,"High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-21","O21","Animal rearingO21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","High","BE05, BE09","Yes","Yes",0,"Yes","Yes","A typical business will use veterinary medicines that have a significant potential to leach into surrounding ecosystems. The main routes of entry are from the use of veterinary medicines in intensively reared livestock via the application of slurry and manure to land and by the use of veterinary medicines in pasture-reared animals. One medicine known to cause harm is sheep dipping (to prevent fleas) which has detrimental effects on aquatic organisms, such as causing excessive fish mortality. [24] [37]\r\n\r\nManure itself causes a severe waste problem in intensively reared livestock. Lagoon waste management is a technique often used in the US where manure is channelled into designated water reserve. Communities that live adjacent to 'manure lagoons' have been found to have high rates of depression, respiratory problems and intestinal disorders as tehre is a high risk of leaching when rain or snow fall pulls heavy metals, bacteria, viruses and nitrates into local water supplies. [38] Manure management is still a key issue in non intensively reared livestock due to the issues with leaching. \r\n\r\nFor pet animals and the rearing of other animals in this Business Activity, this characteristic is less of a risk.","No","Changed to No - captured elsewhere","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-22","O22","Animal rearingO22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-23","O23","Animal rearingO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-24","O24","Animal rearingO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"Yes","Yes","NA","Yes",null,"High","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-25","O25","Animal rearingO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H336))=TRUE, $Q336, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-26","O26","Animal rearingO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","Yes","One of the social effects of industrialised livestock farming is the degradation of the landscape which has documented cases of declining home values and lowering of property tax assessments in the local area. [31] Environmental degradation can also disrupt local activities and livelihoods. The compacting of the soil from over grazing and the use of heavy machinery lowers the ability of the soil to absorb rain which can lead to flooding in downstream areas. [31] [81]\r\n\r\nNon industrialised farming and pet breeding are unlikely to have the same effect.","Yes",null,"Moderate",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H337))=TRUE, $Q337, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-27","O27","Animal rearingO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-3","O03","Animal rearingO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-4","O04","Animal rearingO04","Our business manages, stores or distributes hazardous substances","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-5","O05","Animal rearingO05","Our business builds physical infrastructure as a core activity","High","BE05, BE08, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-6","O06","Animal rearingO06","Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","Yes","A wide range of heavy machinery is used in this Business Activitity. Examples include lifting machinery to move around large quantities of feed and bedding. Tractors often have different specialist equipment attached, such as a muck spreader. [36]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-7","O07","Animal rearingO07","Our business undertakes experiments on human subjects","High","BE20","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-8","O08","Animal rearingO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","O-9","O09","Animal rearingO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-1","P01","Animal rearingP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-10","P10","Animal rearingP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-11","P11","Animal rearingP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-12","P12","Animal rearingP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-13","P13","Animal rearingP13","Our business's products consume water, energy or other inputs during use","Moderate","BE15","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-14","P14","Animal rearingP14","Our business's products require detailed instructions to operate safely","High","BE15","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-15","P15","Animal rearingP15","Our business's products, when used as intended, are likely to disrupt the natural environment","High","BE17","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H352))=TRUE, $Q352, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-16","P16","Animal rearingP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H353))=TRUE, $Q353, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-17","P17","Animal rearingP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-18","P18","Animal rearingP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-19","P19","Animal rearingP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-2","P02","Animal rearingP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-20","P20","Animal rearingP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-21","P21","Animal rearingP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-22","P22","Animal rearingP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-23","P23","Animal rearingP23","Our business's products may be addictive","High","BE17, BE15","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-24","P24","Animal rearingP24","Our business's products are likely to cause harm to people when used incorrectly or when used excessively, and are sold to consumers rather than other businesses","Moderate","BE17, BE15,BE16","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-25","P25","Animal rearingP25","Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale","High","BE16","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-26","P26","Animal rearingP26","Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-27","P27","Animal rearingP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"Yes","Yes","A typical business produces an interim good: animals ready to be slaughtered or products such as raw wool, milk or skin which are then further processed. There are therefore different repurposing issues for elements of this activity. Items that are eventually ingested after further processing such as meat, honey, eggs and milk do not have repurposing concerns associated with them. \r\n\r\nWool, fur and skins are most commonly made into clothing and will need repurposing post use. However, this is more the responsibility of the apparel industry rather than the animal rearer.","Yes",null,"Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Low","Default","Default","Default","Default"]
["Animal rearing","Yes","P-28","P28","Animal rearingP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-3","P03","Animal rearingP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-4","P04","Animal rearingP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H368))=TRUE, $Q368, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-5","P05","Animal rearingP05","Our business only sells physical goods which it does not manufacture itself","Low","BE05","Yes",0,0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H369))=TRUE, $Q369, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-6","P06","Animal rearingP06","Our business only sells fixed structures that are made to last","Low","BE19","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-7","P07","Animal rearingP07","Our business's products or associated packaging are disposable or are likely to have a useful life of less than 5 years","High","BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-8","P08","Animal rearingP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Animal rearing","Yes","P-9","P09","Animal rearingP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BI-7","BI07","AquacultureBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BS-11","BS11","AquacultureBS11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Moderate","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BS-5","BS05","AquacultureBS05","Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BS-6","BS06","AquacultureBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","Aquaculture, while it has social and environmental advantages compared to other protein sources, also raises environmental concerns, such as habitat loss, water pollution, and use of overfished stocks for feed, and is increasingly likely to be subject to more stringent governance measures. [21][22]","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BS-9","BS09","AquacultureBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-14","O14","AquacultureO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-16","O16","AquacultureO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-7","O07","AquacultureO07","Our business undertakes experiments on human subjects","High","BE20","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-1","P01","AquacultureP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-13","P13","AquacultureP13","Our business's products consume water, energy or other inputs during use","Moderate","BE15","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-14","P14","AquacultureP14","Our business's products require detailed instructions to operate safely","High","BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H384))=TRUE, $Q384, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-16","P16","AquacultureP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H385))=TRUE, $Q385, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-18","P18","AquacultureP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-2","P02",{"$f":"A387&D387","v":"AquacultureP02"},"Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,{"$f":"IF(O387=\"Yes\", G387, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-22","P22","AquacultureP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-24","P24","AquacultureP24","Our business's products are likely to cause harm to people when used incorrectly or when used excessively, and are sold to consumers rather than other businesses","Moderate","BE17, BE15,BE16","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-25","P25","AquacultureP25","Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale","High","BE16","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-26","P26","AquacultureP26","Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-3","P03","AquacultureP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-4","P04","AquacultureP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-6","P06","AquacultureP06","Our business only sells fixed structures that are made to last","Low","BE19","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-8","P08","AquacultureP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BI-1","BI01","AquacultureBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BI-10","BI10","AquacultureBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BI-11","BI11","AquacultureBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BI-12","BI12","AquacultureBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BI-13","BI13","AquacultureBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H400))=TRUE, $Q400, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BI-2","BI02","AquacultureBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H401))=TRUE, $Q401, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BI-3","BI03","AquacultureBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"Yes","Yes","Successful aquaculture depends on access to sufficient water of adequate quality. Freshwater aquaculture can use significant volumes of water, particularly in flow-through farming systems. While in theory, freshwater aquaculture can utilize water at any stage in the hydrological cycle, surface freshwater is most commonly used. Consequently, aquaculture development may be considered a local or regional competitor, or even a threat to, irrigation of crops and human water supply. [3] Indeed, demand for water in aquaculture, especially in arid regions, can lead to extreme extraction from limited underground aquifiers [4]","Yes",null,"High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BI-4","BI04","AquacultureBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BI-5","BI05","AquacultureBI05","Our business uses natural resources at levels which may undermine their availability for local communities","High","BE09","Yes","Yes",0,"Yes","Yes","Fish farming requires access to resources, specifically land and water. The activity can take place with modest start-up investment - for example in the form of cage and pen culture in ponds, rivers and lakes. This means that it is accessible to poorer communities. \r\n\r\nHowever, there are economies of scale, and small scale producers usually start at a disadvantage. Larger producers who have upfront capital can generate significant income at the cost of local communities' wellbeing. As a result of external use of local resources and production of extensive aquaculture pollution, communities who undertake small-scale agriculture and aquaculture may become marginalised and resort to increasingly desperate means of survival. This might include destructive farming or fishing activities that undermine biophysical resiliency. [12]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BI-6","BI06","AquacultureBI06","Our business's core product inputs or end products are perishable","High","BE07","Yes","Yes",0,"Yes","Yes","The feed that aquaculture depends upon is perishable, given that it s derived from small fish and other agricultural components, such as soya. [19][23][24]","Yes",null,"High","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BI-8","BI08","AquacultureBI08","Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Low","BE01, BE06","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BI-9","BI09","AquacultureBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BS-1","BS01","AquacultureBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BS-10","BS10","AquacultureBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","Yes","In the case of freshwater aquaculture, the farmer must obtain a secure legal right to the land. If the lands upon which the operations are to be conducted are state-owned or located in coastal zones, a lease or similar legal instrument may be sufficient to exclude others from the area. [11]\r\n\r\nAquaculture development can generate conflicts between competing users of land and water resources. Upstream and downstream water users are also affected by aquaculture. Conflicts also arise when property rights are unclear. Mangroves are a notable example given they are typically public lands only loosely managed by governments. Mangrove conversion into shrimp ponds was a widespread problem during the 1980s in Southeast Asia and Latin America and threatened the resilience of local social systems . [12]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default"]
["Aquaculture","Yes","BS-2","BS02","AquacultureBS02","Our business makes money from transporting people or goods between countries or jurisdictions","High","BE21","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BS-3","BS03","AquacultureBS03","Our business is registered in a recognised 'tax haven' or 'grey list' country","High","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BS-4","BS04","AquacultureBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BS-7","BS07","AquacultureBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","BS-8","BS08","AquacultureBS08","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Low","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","E-1","E01","AquacultureE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","E-10","E10","AquacultureE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","Yes","While some aquaculture workers are highly trained and in secure jobs globally, most are from vulnerable populations in precarious work, including women, indigenous people, children, seasonal workers, migrant workers, rural and remote workers.[8] Low-skilled work could include, but not limited to removing dead and dying fish, sorting and packing fish for transportation, feeding fish and constructing nets.","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H416))=TRUE, $Q416, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","E-11","E11","AquacultureE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","Yes","Aquaculture often employs migrant workers, as well as people from other potentially vulnerable groups including women, indigenous people, children, seasonal workers, and rural and remote workers. [8]\r\n\r\nLarge-scale commercial fish farming companies sometimes enjoy monopoly power over the labour force as the sole or dominant employer in a certain location; this limits workers‚Äô ability to demand higher wages. [6]","Yes",null,"High",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H417))=TRUE, $Q417, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","E-12","E12","AquacultureE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","E-13","E13","AquacultureE13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","High","BE12","Yes","Yes",0,"Yes","Yes","152 million children worldwide are engaged in child labour. 71% are in the agricultural sector, including fisheries\r\nand aquaculture. In aquaculture, children tend to engage in farm operations (feeding, fertilizing, cleaning etc) and collection (fish, shrimp, seeds). Through these acitivities, they are often exposed to health and safety hazards. Frequently, they are also untrained and lack protective equipment. [7]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","E-14","E14","AquacultureE14","Our business is part of the gig economy","High","BE11,BE12, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","E-2","E02","AquacultureE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","E-3","E03","AquacultureE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","Yes","Workers in aquaculture may be exposed to a variety of hazards on the job including heavy lifting, repetitive motions. [14]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","E-4","E04","AquacultureE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","E-5","E05","AquacultureE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","Yes","Workers in aquaculture may be exposed to a variety of hazards on the job. Aquaculture workers use not only waterborne vessels, but also tractors or other all-terrain vehicles which have their own unique hazards. Extreme temperatures, bacterial pathogens, heavy lifting, repetitive motions, noise, long hours and shift work, chemical exposures, hazardous machinery, and use of a variety of vehicles all contribute to the risk of injury or illness in these workers. [14]\r\n\r\nFatal injuries are higher among aquaculture workers than the general working population. [14]","Yes","Didn't change, but unsure","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","E-6","E06","AquacultureE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","E-7","E07","AquacultureE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","Yes","Most global aquaculture output is produced in developing countries, where protection of labour rights is typically weaker and even when regulation exists, enforcement is often poor. [16]\r\n\r\nThe majority of fishworkers, especially in small-scale operations are in informal employment: self-employed, subsistence producers, contributing family workers, unregistered workers, often with no written contracts. [6] This can result in unpredictable income for many.","No","Changed to No","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","E-8","E08","AquacultureE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","Yes","It is clear that a significant number of the workforce in aquaculture is occasional part-time, peaking in the months of the year when riverine, coastal and offshore resources are more abundant or available. This is especially true in fisheries for migratory species and those subject to seasonal weather variations. [6] In the past three decades, the number of full-time fishers has declined while the number of part-time fishers has grown quite rapidly, particularly in Asia. [6]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","E-9","E09","AquacultureE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-1","O01","AquacultureO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-10","O10","AquacultureO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"Yes","Yes","Aquaculture entails the farming of aquatic animals which implies some sort of intervention in the rearing process to enhance production, such as regular stocking, feeding, protection from predators etc. \r\n\r\nWorld aquaculture production of farmed aquatic animals grew 5.3% p.a. in the period 2001-2018. [1] Between 70-80% of aquaculture ventures are considered small-scale, often family based activities, which are integrated at a farm level with crop and livestock farming, where part of production may be retained for household consumption. [6]","Yes",null,"High","Default","Default","High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-11","O11","AquacultureO11","Our business takes plants, trees or animals from the wild","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-12","O12","AquacultureO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes","High","Default","Default","High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H432))=TRUE, $Q432, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-13","O13","AquacultureO13","Our business's core activities involve the ownership, management and/or investment of financial assets","High","BE23",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H433))=TRUE, $Q433, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-15","O15","AquacultureO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","Yes","Several aspects of aquaculture may degrade ecosystems and undermine biodiversity. [13] The possibility of escaped organisms invading a habitat, and pushing out native species is quite high when aquaculture is in or near existing waterbodies. The escape of cultured organisms can threaten both the habitats and gene pool of wild populations, causing them, and the surrounding biodiversity to change drastically. [20]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-17","O17","AquacultureO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-18","O18","AquacultureO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","Yes","Aquaculture is a Business Activity that requires a high volume of water and a considerable amount of water is discharged. The accumulation of excreta and food during fish culture often causes a deterioration of water quality, potentially with negative effects on the fish and the environment. \r\n\r\nThis wastewater contains considerable amounts of nitrogen, phosphorus and organic matter, potentially causing hypertrophication. [5] Hypertrophication is when nitrogen levels harm water bodies by causing oversimulation of growth of aquatic plants and algae. Excessive growth of these organisms, in turn can clog water intakes, use up dissolved oxygen as they decompose and block light to deeper waters. [17] [18] Therefore, appropriate wastewater treatment is vital to prevent negative impacts on the surrounding aquatic environment.","Yes",null,"High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-19","O19","AquacultureO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-2","O02","AquacultureO02","Our business's core activity is the generation of energy from fossil fuels","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-20","O20","AquacultureO20","Our business generates hazardous substances either intentionally or as a by-product of its activities","High","BE05","Yes","Yes",0,"Yes","Yes","Chemicals are used in aquaculture in the form of medications such as antibiotics , disinfectants and antifoulants. Though chemicals are important to fish culture, they may disrupt ecosystems. As water is released from the ponds, it flows into natural water bodies. The effect of these chemical wastes upon these natural water systems depends on the concentration of chemicals used, the farm size, and the size of the receiving water bodies. [9]\r\n\r\nFurthermore, dissolved emissions resulting from uneaten, decomposing feed are also an issue. Two key components of concern are nitrogen and phosphorus, which cause eutrophication. [9] Excess nitrogen can harm water bodies by causing oversimulation of growth of aquatic plants and algae. Excessive growth of these organisms, in turn can clog water intakes, use up dissolved oxygen as they decompose and block light to deeper waters. [17] [18]","Yes",null,"High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-21","O21","AquacultureO21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","High","BE05, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-22","O22","AquacultureO22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-23","O23","AquacultureO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-24","O24","AquacultureO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-25","O25","AquacultureO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-26","O26","AquacultureO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-27","O27","AquacultureO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-3","O03","AquacultureO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-4","O04","AquacultureO04","Our business manages, stores or distributes hazardous substances","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H448))=TRUE, $Q448, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-5","O05","AquacultureO05","Our business builds physical infrastructure as a core activity","High","BE05, BE08, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H449))=TRUE, $Q449, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-6","O06","AquacultureO06","Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-8","O08",{"$f":"A451&D451","v":"AquacultureO08"},"Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,{"$f":"IF(O451=\"Yes\", G451, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","O-9","O09","AquacultureO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-10","P10","AquacultureP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-11","P11","AquacultureP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-12","P12","AquacultureP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-15","P15","AquacultureP15","Our business's products, when used as intended, are likely to disrupt the natural environment","High","BE17","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-17","P17","AquacultureP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-19","P19","AquacultureP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-20","P20","AquacultureP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-21","P21","AquacultureP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-23","P23","AquacultureP23","Our business's products may be addictive","High","BE17, BE15","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-27","P27","AquacultureP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"Yes","Yes","Aquatic organisms are intended for consumption and are naturally biodegradable. Therefore, product repurposing is not a prevalent issue for aquaculture.","Yes",null,"Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Low","Default","Default","Default","Default"]
["Aquaculture","Yes","P-28","P28","AquacultureP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-5","P05","AquacultureP05","Our business only sells physical goods which it does not manufacture itself","Low","BE05","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H464))=TRUE, $Q464, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-7","P07","AquacultureP07","Our business's products or associated packaging are disposable or are likely to have a useful life of less than 5 years","High","BE19","Yes",0,0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H465))=TRUE, $Q465, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Aquaculture","Yes","P-9","P09","AquacultureP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BI-1","BI01","Arts, culture and entertainment eventsBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BI-10","BI10","Arts, culture and entertainment eventsBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"Yes","Yes","A typical business largely procures mostly ancillary goods and services, with the exception of the use of transport for travel.\r\n\r\nConvention centres will mainly focus on computers and paper and plastic-based products.[22] The events industry will make use of significant lighting, sound and video equipment, and artists are likely to source objects key to the delivery of their service such as musical instruments, costumes etc.[25]","Yes",null,"Low","Default","Default","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BI-11","BI11","Arts, culture and entertainment eventsBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BI-12","BI12","Arts, culture and entertainment eventsBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BI-13","BI13","Arts, culture and entertainment eventsBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BI-2","BI02","Arts, culture and entertainment eventsBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BI-3","BI03","Arts, culture and entertainment eventsBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BI-4","BI04","Arts, culture and entertainment eventsBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","Yes","The provision of tap or bottled water to customers at events is typical in addition to emplooyees.[8] Significant qunatities of water may also required for customer sanitation, which will require unspecialised sewerage treatment.","Yes",null,"Low","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BI-5","BI05","Arts, culture and entertainment eventsBI05","Our business uses natural resources at levels which may undermine their availability for local communities","High","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BI-6","BI06","Arts, culture and entertainment eventsBI06","Our business's core product inputs or end products are perishable","High","BE07","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BI-7","BI07","Arts, culture and entertainment eventsBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BI-8","BI08","Arts, culture and entertainment eventsBI08","Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Low","BE01, BE06","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BI-9","BI09","Arts, culture and entertainment eventsBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BS-1","BS01","Arts, culture and entertainment eventsBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H480))=TRUE, $Q480, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BS-10","BS10","Arts, culture and entertainment eventsBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H481))=TRUE, $Q481, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BS-11","BS11","Arts, culture and entertainment eventsBS11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Moderate","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BS-2","BS02","Arts, culture and entertainment eventsBS02","Our business makes money from transporting people or goods between countries or jurisdictions","High","BE21","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BS-3","BS03","Arts, culture and entertainment eventsBS03","Our business is registered in a recognised 'tax haven' or 'grey list' country","High","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BS-4","BS04","Arts, culture and entertainment eventsBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BS-5","BS05","Arts, culture and entertainment eventsBS05","Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BS-6","BS06","Arts, culture and entertainment eventsBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BS-7","BS07","Arts, culture and entertainment eventsBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BS-8","BS08","Arts, culture and entertainment eventsBS08","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Low","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","BS-9","BS09","Arts, culture and entertainment eventsBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes","Review","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Low","Default"]
["Arts, culture and entertainment events","No","E-1","E01","Arts, culture and entertainment eventsE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","E-10","E10","Arts, culture and entertainment eventsE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","E-11","E11","Arts, culture and entertainment eventsE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","E-12","E12","Arts, culture and entertainment eventsE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","E-13","E13","Arts, culture and entertainment eventsE13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","High","BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","E-14","E14","Arts, culture and entertainment eventsE14","Our business is part of the gig economy","High","BE11,BE12, BE14","Yes","Yes",0,"Yes","Yes","NA","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","High","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H496))=TRUE, $Q496, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","E-2","E02","Arts, culture and entertainment eventsE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H497))=TRUE, $Q497, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","E-3","E03","Arts, culture and entertainment eventsE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","E-4","E04","Arts, culture and entertainment eventsE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","E-5","E05","Arts, culture and entertainment eventsE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","E-6","E06","Arts, culture and entertainment eventsE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","E-7","E07","Arts, culture and entertainment eventsE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","E-8","E08","Arts, culture and entertainment eventsE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","Yes","Conventions and trade shows require hosts, greeters, receptionists and crowd gatherers. They are hired on temporary contracts for the duration of the event.[28]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","E-9","E09","Arts, culture and entertainment eventsE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-1","O01","Arts, culture and entertainment eventsO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-10","O10","Arts, culture and entertainment eventsO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-11","O11","Arts, culture and entertainment eventsO11","Our business takes plants, trees or animals from the wild","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-12","O12","Arts, culture and entertainment eventsO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-13","O13","Arts, culture and entertainment eventsO13","Our business's core activities involve the ownership, management and/or investment of financial assets","High","BE23",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-14","O14","Arts, culture and entertainment eventsO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-15","O15","Arts, culture and entertainment eventsO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-16","O16","Arts, culture and entertainment eventsO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H512))=TRUE, $Q512, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-17","O17","Arts, culture and entertainment eventsO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H513))=TRUE, $Q513, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-18","O18","Arts, culture and entertainment eventsO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-19","O19",{"$f":"A515&D515","v":"Arts, culture and entertainment eventsO19"},"Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,{"$f":"IF(O515=\"Yes\", G515, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-2","O02","Arts, culture and entertainment eventsO02","Our business's core activity is the generation of energy from fossil fuels","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-20","O20","Arts, culture and entertainment eventsO20","Our business generates hazardous substances either intentionally or as a by-product of its activities","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-21","O21","Arts, culture and entertainment eventsO21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","High","BE05, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-22","O22","Arts, culture and entertainment eventsO22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","Yes","The running of trade shows and convention centres typically requires power rather than the direct combustion of fuel, and us unlikelyt to result in significant other emissions.\r\n\r\nWhile the use of diesel power generators at outdoor events would result in some emissions, the relatively small quantities do not present a significant risk. [22][23][24]","Yes",null,"Low","Default","Default","Default","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-23","O23","Arts, culture and entertainment eventsO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-24","O24","Arts, culture and entertainment eventsO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-25","O25","Arts, culture and entertainment eventsO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-26","O26","Arts, culture and entertainment eventsO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-27","O27","Arts, culture and entertainment eventsO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-3","O03","Arts, culture and entertainment eventsO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-4","O04","Arts, culture and entertainment eventsO04","Our business manages, stores or distributes hazardous substances","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-5","O05","Arts, culture and entertainment eventsO05","Our business builds physical infrastructure as a core activity","High","BE05, BE08, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-6","O06","Arts, culture and entertainment eventsO06","Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H528))=TRUE, $Q528, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-7","O07","Arts, culture and entertainment eventsO07","Our business undertakes experiments on human subjects","High","BE20","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H529))=TRUE, $Q529, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-8","O08","Arts, culture and entertainment eventsO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","O-9","O09","Arts, culture and entertainment eventsO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-1","P01","Arts, culture and entertainment eventsP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-10","P10","Arts, culture and entertainment eventsP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-11","P11","Arts, culture and entertainment eventsP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-12","P12","Arts, culture and entertainment eventsP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-13","P13","Arts, culture and entertainment eventsP13","Our business's products consume water, energy or other inputs during use","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-14","P14","Arts, culture and entertainment eventsP14","Our business's products require detailed instructions to operate safely","High","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-15","P15","Arts, culture and entertainment eventsP15","Our business's products, when used as intended, are likely to disrupt the natural environment","High","BE17","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-16","P16","Arts, culture and entertainment eventsP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-17","P17","Arts, culture and entertainment eventsP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-18","P18","Arts, culture and entertainment eventsP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-19","P19","Arts, culture and entertainment eventsP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-2","P02","Arts, culture and entertainment eventsP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-20","P20","Arts, culture and entertainment eventsP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H544))=TRUE, $Q544, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-21","P21","Arts, culture and entertainment eventsP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H545))=TRUE, $Q545, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-22","P22","Arts, culture and entertainment eventsP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-23","P23","Arts, culture and entertainment eventsP23","Our business's products may be addictive","High","BE17, BE15","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-24","P24","Arts, culture and entertainment eventsP24","Our business's products are likely to cause harm to people when used incorrectly or when used excessively, and are sold to consumers rather than other businesses","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-25","P25","Arts, culture and entertainment eventsP25","Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale","High","BE16","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-26","P26","Arts, culture and entertainment eventsP26","Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-27","P27","Arts, culture and entertainment eventsP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-28","P28","Arts, culture and entertainment eventsP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-3","P03","Arts, culture and entertainment eventsP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-4","P04","Arts, culture and entertainment eventsP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-5","P05","Arts, culture and entertainment eventsP05","Our business only sells physical goods which it does not manufacture itself","Low","BE05","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-6","P06","Arts, culture and entertainment eventsP06","Our business only sells fixed structures that are made to last","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-7","P07","Arts, culture and entertainment eventsP07","Our business's products or associated packaging are disposable or are likely to have a useful life of less than 5 years","High","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-8","P08","Arts, culture and entertainment eventsP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No","Review","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Arts, culture and entertainment events","No","P-9","P09","Arts, culture and entertainment eventsP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BI-1","BI01","Beauty, wellness and other personal servicesBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H560))=TRUE, $Q560, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BI-10","BI10","Beauty, wellness and other personal servicesBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"Yes","Yes","A subset of businesses offer services without the sale of physical goods.","No","Changed to No","Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H561))=TRUE, $Q561, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BI-11","BI11","Beauty, wellness and other personal servicesBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BI-12","BI12","Beauty, wellness and other personal servicesBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BI-13","BI13","Beauty, wellness and other personal servicesBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BI-2","BI02","Beauty, wellness and other personal servicesBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BI-3","BI03","Beauty, wellness and other personal servicesBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BI-4","BI04","Beauty, wellness and other personal servicesBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AM$1,$H567))=TRUE, $Q567, \"Default\")","v":"Default"},"Default"]
["Beauty, wellness and other personal services","No","BI-5","BI05","Beauty, wellness and other personal servicesBI05","Our business uses natural resources at levels which may undermine their availability for local communities","High","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BI-6","BI06","Beauty, wellness and other personal servicesBI06","Our business's core product inputs or end products are perishable","High","BE07","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BI-7","BI07","Beauty, wellness and other personal servicesBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No","Changed to No","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BI-8","BI08","Beauty, wellness and other personal servicesBI08","Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Low","BE01, BE06","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BI-9","BI09","Beauty, wellness and other personal servicesBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BS-1","BS01","Beauty, wellness and other personal servicesBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BS-10","BS10","Beauty, wellness and other personal servicesBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BS-11","BS11","Beauty, wellness and other personal servicesBS11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Moderate","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BS-2","BS02","Beauty, wellness and other personal servicesBS02","Our business makes money from transporting people or goods between countries or jurisdictions","High","BE21","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H576))=TRUE, $Q576, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BS-3","BS03","Beauty, wellness and other personal servicesBS03","Our business is registered in a recognised 'tax haven' or 'grey list' country","High","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H577))=TRUE, $Q577, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BS-4","BS04","Beauty, wellness and other personal servicesBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BS-5","BS05",{"$f":"A579&D579","v":"Beauty, wellness and other personal servicesBS05"},"Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,{"$f":"IF(O579=\"Yes\", G579, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BS-6","BS06","Beauty, wellness and other personal servicesBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BS-7","BS07","Beauty, wellness and other personal servicesBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BS-8","BS08","Beauty, wellness and other personal servicesBS08","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Low","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","BS-9","BS09","Beauty, wellness and other personal servicesBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes","Review","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Low","Default"]
["Beauty, wellness and other personal services","No","E-1","E01","Beauty, wellness and other personal servicesE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","E-10","E10","Beauty, wellness and other personal servicesE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","Yes","The skills required vary across this business activity. In the UK, the National Beauty Federation¬†found that most people working in beauty, hairdressing or barbering are earning wages close to the National Minimum Wage or National Living Wage, with¬†only experienced staff earning more. It is reasonable to assume that this trend is present across different locations. [32]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","E-11","E11","Beauty, wellness and other personal servicesE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","E-12","E12","Beauty, wellness and other personal servicesE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","E-13","E13","Beauty, wellness and other personal servicesE13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","High","BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","E-14","E14","Beauty, wellness and other personal servicesE14","Our business is part of the gig economy","High","BE11,BE12, BE14","Yes","Yes",0,"Yes","Yes","This business activity lends itself to freelance work. For example, according to a survey conducted by the National Hair & Beauty Federation, over 57% of the UK hairdressing industry is freelance. [25]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","E-2","E02","Beauty, wellness and other personal servicesE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","E-3","E03","Beauty, wellness and other personal servicesE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","E-4","E04","Beauty, wellness and other personal servicesE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H592))=TRUE, $Q592, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","E-5","E05","Beauty, wellness and other personal servicesE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H593))=TRUE, $Q593, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","E-6","E06","Beauty, wellness and other personal servicesE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","E-7","E07","Beauty, wellness and other personal servicesE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","E-8","E08","Beauty, wellness and other personal servicesE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","E-9","E09","Beauty, wellness and other personal servicesE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-1","O01","Beauty, wellness and other personal servicesO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-10","O10","Beauty, wellness and other personal servicesO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-11","O11","Beauty, wellness and other personal servicesO11","Our business takes plants, trees or animals from the wild","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-12","O12","Beauty, wellness and other personal servicesO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-13","O13","Beauty, wellness and other personal servicesO13","Our business's core activities involve the ownership, management and/or investment of financial assets","High","BE23",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-14","O14","Beauty, wellness and other personal servicesO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-15","O15","Beauty, wellness and other personal servicesO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-16","O16","Beauty, wellness and other personal servicesO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-17","O17","Beauty, wellness and other personal servicesO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-18","O18","Beauty, wellness and other personal servicesO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","Split","Hairdressing salons and beauty clinics generate wastewater through the use dyes and other chemicals used in treatment procedures. Salon wastewater may contain heavy metals such as nickel, chromium, arsenic, and mercury.[13]  Each time a stylist washes their client‚Äôs hair, more than 45 gallons of water are contaminated.","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-19","O19","Beauty, wellness and other personal servicesO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H608))=TRUE, $Q608, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-2","O02","Beauty, wellness and other personal servicesO02","Our business's core activity is the generation of energy from fossil fuels","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H609))=TRUE, $Q609, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-20","O20","Beauty, wellness and other personal servicesO20","Our business generates hazardous substances either intentionally or as a by-product of its activities","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AJ$1,$H610))=TRUE, $Q610, \"Default\")","v":"Default"},"Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-21","O21","Beauty, wellness and other personal servicesO21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","High","BE05, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-22","O22","Beauty, wellness and other personal servicesO22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-23","O23","Beauty, wellness and other personal servicesO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-24","O24","Beauty, wellness and other personal servicesO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-25","O25","Beauty, wellness and other personal servicesO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-26","O26","Beauty, wellness and other personal servicesO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-27","O27","Beauty, wellness and other personal servicesO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-3","O03","Beauty, wellness and other personal servicesO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-4","O04","Beauty, wellness and other personal servicesO04","Our business manages, stores or distributes hazardous substances","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-5","O05","Beauty, wellness and other personal servicesO05","Our business builds physical infrastructure as a core activity","High","BE05, BE08, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-6","O06","Beauty, wellness and other personal servicesO06","Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-7","O07","Beauty, wellness and other personal servicesO07","Our business undertakes experiments on human subjects","High","BE20","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-8","O08","Beauty, wellness and other personal servicesO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","O-9","O09","Beauty, wellness and other personal servicesO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H624))=TRUE, $Q624, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-1","P01","Beauty, wellness and other personal servicesP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H625))=TRUE, $Q625, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-10","P10","Beauty, wellness and other personal servicesP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-11","P11","Beauty, wellness and other personal servicesP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-12","P12","Beauty, wellness and other personal servicesP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-13","P13","Beauty, wellness and other personal servicesP13","Our business's products consume water, energy or other inputs during use","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-14","P14","Beauty, wellness and other personal servicesP14","Our business's products require detailed instructions to operate safely","High","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-15","P15","Beauty, wellness and other personal servicesP15","Our business's products, when used as intended, are likely to disrupt the natural environment","High","BE17","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-16","P16","Beauty, wellness and other personal servicesP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-17","P17","Beauty, wellness and other personal servicesP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-18","P18","Beauty, wellness and other personal servicesP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-19","P19","Beauty, wellness and other personal servicesP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-2","P02","Beauty, wellness and other personal servicesP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-20","P20","Beauty, wellness and other personal servicesP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-21","P21","Beauty, wellness and other personal servicesP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-22","P22","Beauty, wellness and other personal servicesP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-23","P23","Beauty, wellness and other personal servicesP23","Our business's products may be addictive","High","BE17, BE15","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H640))=TRUE, $Q640, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-24","P24","Beauty, wellness and other personal servicesP24","Our business's products are likely to cause harm to people when used incorrectly or when used excessively, and are sold to consumers rather than other businesses","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H641))=TRUE, $Q641, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-25","P25","Beauty, wellness and other personal servicesP25","Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale","High","BE16","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-26","P26",{"$f":"A643&D643","v":"Beauty, wellness and other personal servicesP26"},"Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,{"$f":"IF(O643=\"Yes\", G643, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-27","P27","Beauty, wellness and other personal servicesP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-28","P28","Beauty, wellness and other personal servicesP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-3","P03","Beauty, wellness and other personal servicesP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-4","P04","Beauty, wellness and other personal servicesP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-5","P05","Beauty, wellness and other personal servicesP05","Our business only sells physical goods which it does not manufacture itself","Low","BE05","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-6","P06","Beauty, wellness and other personal servicesP06","Our business only sells fixed structures that are made to last","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-7","P07","Beauty, wellness and other personal servicesP07","Our business's products or associated packaging are disposable or are likely to have a useful life of less than 5 years","High","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-8","P08","Beauty, wellness and other personal servicesP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Beauty, wellness and other personal services","No","P-9","P09","Beauty, wellness and other personal servicesP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AM$1,$H652))=TRUE, $Q652, \"Default\")","v":"Default"},"Default"]
["Biomass energy generation","No","BI-7","BI07","Biomass energy generationBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BS-11","BS11","Biomass energy generationBS11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Moderate","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BS-5","BS05","Biomass energy generationBS05","Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BS-6","BS06","Biomass energy generationBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H656))=TRUE, $Q656, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BS-9","BS09","Biomass energy generationBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H657))=TRUE, $Q657, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-14","O14","Biomass energy generationO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-16","O16","Biomass energy generationO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-7","O07","Biomass energy generationO07","Our business undertakes experiments on human subjects","High","BE20","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-1","P01","Biomass energy generationP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-13","P13","Biomass energy generationP13","Our business's products consume water, energy or other inputs during use","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-14","P14","Biomass energy generationP14","Our business's products require detailed instructions to operate safely","High","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-16","P16","Biomass energy generationP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-18","P18","Biomass energy generationP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-2","P02","Biomass energy generationP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-22","P22","Biomass energy generationP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-24","P24","Biomass energy generationP24","Our business's products are likely to cause harm to people when used incorrectly or when used excessively, and are sold to consumers rather than other businesses","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-25","P25","Biomass energy generationP25","Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale","High","BE16","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-26","P26","Biomass energy generationP26","Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-3","P03","Biomass energy generationP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-4","P04","Biomass energy generationP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H672))=TRUE, $Q672, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-6","P06","Biomass energy generationP06","Our business only sells fixed structures that are made to last","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H673))=TRUE, $Q673, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-8","P08","Biomass energy generationP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BI-1","BI01","Biomass energy generationBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BI-10","BI10","Biomass energy generationBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BI-11","BI11","Biomass energy generationBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BI-12","BI12","Biomass energy generationBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BI-13","BI13","Biomass energy generationBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BI-2","BI02","Biomass energy generationBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","Yes","The water use required to generate bioenergy is large when compared to other forms of energy, although some types of biomass are more efficiently converted into energy than others. [29]","Yes",null,"High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BI-3","BI03","Biomass energy generationBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BI-4","BI04","Biomass energy generationBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BI-5","BI05","Biomass energy generationBI05","Our business uses natural resources at levels which may undermine their availability for local communities","High","BE09","Yes","Yes",0,"Yes","Yes","The World Bank recognizes biofuel production as a major factor in driving up food prices. It estimates that 75% of the increase in food prices in the period from 2002‚Äì2008 was due to biofuels¬†[29]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BI-6","BI06","Biomass energy generationBI06","Our business's core product inputs or end products are perishable","High","BE07","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BI-8","BI08","Biomass energy generationBI08","Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Low","BE01, BE06","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BI-9","BI09","Biomass energy generationBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BS-1","BS01","Biomass energy generationBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BS-10","BS10","Biomass energy generationBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H688))=TRUE, $Q688, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BS-2","BS02","Biomass energy generationBS02","Our business makes money from transporting people or goods between countries or jurisdictions","High","BE21","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H689))=TRUE, $Q689, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BS-3","BS03","Biomass energy generationBS03","Our business is registered in a recognised 'tax haven' or 'grey list' country","High","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BS-4","BS04","Biomass energy generationBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BS-7","BS07","Biomass energy generationBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","BS-8","BS08","Biomass energy generationBS08","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Low","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","E-1","E01","Biomass energy generationE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","E-10","E10","Biomass energy generationE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AJ$1,$H695))=TRUE, $Q695, \"Default\")","v":"Default"},"Default","Default","Default","Default"]
["Biomass energy generation","No","E-11","E11","Biomass energy generationE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","E-12","E12","Biomass energy generationE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","Yes","NA","Yes",null,"Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Low","Default","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","E-13","E13","Biomass energy generationE13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","High","BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","E-14","E14","Biomass energy generationE14","Our business is part of the gig economy","High","BE11,BE12, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","E-2","E02","Biomass energy generationE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","E-3","E03","Biomass energy generationE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","E-4","E04","Biomass energy generationE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","E-5","E05","Biomass energy generationE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","E-6","E06","Biomass energy generationE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H704))=TRUE, $Q704, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","E-7","E07","Biomass energy generationE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H705))=TRUE, $Q705, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","E-8","E08","Biomass energy generationE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","E-9","E09",{"$f":"A707&D707","v":"Biomass energy generationE09"},"Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,{"$f":"IF(O707=\"Yes\", G707, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-1","O01","Biomass energy generationO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-10","O10","Biomass energy generationO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-11","O11","Biomass energy generationO11","Our business takes plants, trees or animals from the wild","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-12","O12","Biomass energy generationO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-13","O13","Biomass energy generationO13","Our business's core activities involve the ownership, management and/or investment of financial assets","High","BE23",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-15","O15","Biomass energy generationO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-17","O17","Biomass energy generationO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-18","O18","Biomass energy generationO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-19","O19","Biomass energy generationO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","Yes","Biomass burning power plants have been estimated to emit 1.5 times the CO2 of coal, and 3 ‚Äì 4 times the CO2 of natural gas, per unit energy\r\nproduced. Biomass is often wet and dirty which degrades its heating value. This would mean that before the useful energy can be extracted from the biomass, some of the energy is needed for drying, which further increases the CO2 emissions for biomass. [5] The process of converting biomass to fuels also emits CO2 during the conversion process.[15]","Yes",null,"High","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-2","O02","Biomass energy generationO02","Our business's core activity is the generation of energy from fossil fuels","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-20","O20","Biomass energy generationO20","Our business generates hazardous substances either intentionally or as a by-product of its activities","High","BE05","Yes","Yes",0,"Yes","Yes","The biomass combustion process will be accompanied by the emission of many pollutants. Primary pollutants formed are¬†particulate matter¬†(PM),¬†carbon monoxide¬†(CO), hydrocarbons (HC), oxides of nitrogen (NOx, principally NO and NO2), and oxides of sulfur (SOx, principally as SO2). Acid gases, such as¬†hydrochloric acid¬†(HCl), may also be emitted, as may lead and other heavy metals. CO and HC, including¬†volatile organic compounds¬†(VOC) and polycyclic aromatic hydrocarbons (PAH), are products of¬†incomplete combustion.[4] Furthermore, thermochemical treatment of biomass was found to be one of the most important sources of PM2.5 (particles of an aerodynamic diameter smaller than 2.5‚ÄØmicrometers) in both developed and developing countries.[17]","Yes",null,"High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-21","O21","Biomass energy generationO21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","High","BE05, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-22","O22","Biomass energy generationO22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H720))=TRUE, $Q720, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-23","O23","Biomass energy generationO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H721))=TRUE, $Q721, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-24","O24","Biomass energy generationO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-25","O25","Biomass energy generationO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-26","O26","Biomass energy generationO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-27","O27","Biomass energy generationO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-3","O03","Biomass energy generationO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-4","O04","Biomass energy generationO04","Our business manages, stores or distributes hazardous substances","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-5","O05","Biomass energy generationO05","Our business builds physical infrastructure as a core activity","High","BE05, BE08, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-6","O06","Biomass energy generationO06","Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-8","O08","Biomass energy generationO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","O-9","O09","Biomass energy generationO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-10","P10","Biomass energy generationP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-11","P11","Biomass energy generationP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-12","P12","Biomass energy generationP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-15","P15","Biomass energy generationP15","Our business's products, when used as intended, are likely to disrupt the natural environment","High","BE17","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-17","P17","Biomass energy generationP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H736))=TRUE, $Q736, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-19","P19","Biomass energy generationP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H737))=TRUE, $Q737, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AM$1,$H737))=TRUE, $Q737, \"Default\")","v":"Default"},"Default"]
["Biomass energy generation","No","P-20","P20","Biomass energy generationP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-21","P21","Biomass energy generationP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-23","P23","Biomass energy generationP23","Our business's products may be addictive","High","BE17, BE15","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-27","P27","Biomass energy generationP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-28","P28","Biomass energy generationP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-5","P05","Biomass energy generationP05","Our business only sells physical goods which it does not manufacture itself","Low","BE05","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-7","P07","Biomass energy generationP07","Our business's products or associated packaging are disposable or are likely to have a useful life of less than 5 years","High","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Biomass energy generation","No","P-9","P09","Biomass energy generationP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BI-1","BI01","Building cleaning and maintenance servicesBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BI-10","BI10","Building cleaning and maintenance servicesBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BI-11","BI11","Building cleaning and maintenance servicesBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BI-12","BI12","Building cleaning and maintenance servicesBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","Yes","Cleaning supplies often contain nitrogen, ammonia ,and phosphorous (phosphorous makes up 30-40% of most dishwashing detergents, as an example, and is also present in laundry detergents) [5][6], which are categorized by the US Environmental Protection Agency as volatile organic compounds (VOCs). [5] These compounds are harmful to the environment when exposed as they can either prevent plant growth (ammonia) or accelerate it (nitrogen and phosphorous) in ways that disrupt ecosystems. This disruption can take the form of the excess growth subsequent decay of algae and plants in aquatic environment that can consume.oxygen from the water, making it uninhabitable to other aquatic life. [5][6] Other industrial cleaning settings may require stronger chemicals and higher volumes of cleaning products. \r\n\r\nExtermination services are also included in this business activity, in which poisons and chemicals that are harmful to wildlife are intentionally used in targetted ways, but which run the risk of harmful, small-scale fugitive emissions.","Yes",null,"High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BI-13","BI13","Building cleaning and maintenance servicesBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BI-2","BI02","Building cleaning and maintenance servicesBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","Yes","A large portion of the services in this business activity involve cleaning. The wide range of items and environments being cleaned , and the fact that cleaning is often done at the client's location makes data hard to find, but the rates at which many cleaning processes use water indicates that the total amount of water use by this activity is significant. \r\nFor example, carpet cleaning machines can use up to 90 gallons of water per hour, and hose systems used to clean commercial kitchens use as much 600 gallons per hour of water, although more efficient alternatives are continuously being designed and adopted. [2]","Yes",null,"High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BI-3","BI03","Building cleaning and maintenance servicesBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H752))=TRUE, $Q752, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BI-4","BI04","Building cleaning and maintenance servicesBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H753))=TRUE, $Q753, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BI-5","BI05","Building cleaning and maintenance servicesBI05","Our business uses natural resources at levels which may undermine their availability for local communities","High","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BI-6","BI06","Building cleaning and maintenance servicesBI06","Our business's core product inputs or end products are perishable","High","BE07","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BI-7","BI07","Building cleaning and maintenance servicesBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Low","Low","Default","Default","Default","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BI-8","BI08","Building cleaning and maintenance servicesBI08","Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Low","BE01, BE06","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BI-9","BI09","Building cleaning and maintenance servicesBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BS-1","BS01","Building cleaning and maintenance servicesBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BS-10","BS10","Building cleaning and maintenance servicesBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BS-11","BS11","Building cleaning and maintenance servicesBS11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Moderate","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BS-2","BS02","Building cleaning and maintenance servicesBS02","Our business makes money from transporting people or goods between countries or jurisdictions","High","BE21","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BS-3","BS03","Building cleaning and maintenance servicesBS03","Our business is registered in a recognised 'tax haven' or 'grey list' country","High","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BS-4","BS04","Building cleaning and maintenance servicesBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BS-5","BS05","Building cleaning and maintenance servicesBS05","Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BS-6","BS06","Building cleaning and maintenance servicesBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BS-7","BS07","Building cleaning and maintenance servicesBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BS-8","BS08","Building cleaning and maintenance servicesBS08","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Low","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H768))=TRUE, $Q768, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","BS-9","BS09","Building cleaning and maintenance servicesBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes","Review","Low",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H769))=TRUE, $Q769, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Low","Default"]
["Building cleaning and maintenance services","No","E-1","E01","Building cleaning and maintenance servicesE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes for BI-12 consistency","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","E-10","E10",{"$f":"A771&D771","v":"Building cleaning and maintenance servicesE10"},"Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","Yes","The workforce in traditional cleaning activities is mainly unskilled or low-skilled, and therefore not very selective in terms of education or experience. [11]","Yes",null,{"$f":"IF(O771=\"Yes\", G771, \"Default\")","v":"High"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","E-11","E11","Building cleaning and maintenance servicesE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","Yes","A 2009 study across the European Union indicated significant variance between countries, but an overall average of ~30% of cleaning professionals were migrant workers [11], which matches the proportion of migrant workers from a 2014 study of cleaning employees.[12]\r\n\r\nCleaning jobs often do not require specialized skills, which leads them to be low-paying. This causes them to fall to demographic groups who face greater challenges in the job market [11], such as the language barriers often experienced by migrant workers.[9]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","E-12","E12","Building cleaning and maintenance servicesE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","E-13","E13","Building cleaning and maintenance servicesE13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","High","BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","E-14","E14","Building cleaning and maintenance servicesE14","Our business is part of the gig economy","High","BE11,BE12, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","E-2","E02","Building cleaning and maintenance servicesE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes for BI-12 consistency","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","E-3","E03","Building cleaning and maintenance servicesE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","Yes","Cleaning often requires both chemical solutions and physical agitation to remove dirt, which is often provided by workers in the form of scrubbing, sweeping, or other repetitive manual motions. [10]\r\n\r\nIn more mechanized settings (such as industrial laundries at diaper service or linen and uniform service treatment centres), the tasks performed by workers are similar to light industrial factory work, which also carries risk from repetitive motions from manual tasks. [10}","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","E-4","E04","Building cleaning and maintenance servicesE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","E-5","E05","Building cleaning and maintenance servicesE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","E-6","E06","Building cleaning and maintenance servicesE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AJ$1,$H780))=TRUE, $Q780, \"Default\")","v":"Default"},"Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","E-7","E07","Building cleaning and maintenance servicesE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","E-8","E08","Building cleaning and maintenance servicesE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","Yes","Cleaning service providers are under increasing pressure to provide flexible services. [11] [12] This gets passed on to their employees in the form of  contract terms, including temporary employment status [11][12], which allows the organization to bring on staff without committing to the ongoing costs associated with a full-time salary.","No","Changed to No","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","E-9","E09","Building cleaning and maintenance servicesE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-1","O01","Building cleaning and maintenance servicesO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H784))=TRUE, $Q784, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-10","O10","Building cleaning and maintenance servicesO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H785))=TRUE, $Q785, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-11","O11","Building cleaning and maintenance servicesO11","Our business takes plants, trees or animals from the wild","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-12","O12","Building cleaning and maintenance servicesO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-13","O13","Building cleaning and maintenance servicesO13","Our business's core activities involve the ownership, management and/or investment of financial assets","High","BE23",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-14","O14","Building cleaning and maintenance servicesO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-15","O15","Building cleaning and maintenance servicesO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-16","O16","Building cleaning and maintenance servicesO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-17","O17","Building cleaning and maintenance servicesO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-18","O18","Building cleaning and maintenance servicesO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","Yes","Cleaning products, detergents, and the dirt and substances removed during cleaning contribute to wastewater from various cleaning processes being classified as requiring treatment in various jurisdictions. Examples include volatile organic compounds (VOCs) such as nitrogen, phosphorous and ammonia which are often used in cleaning solutions being identified as detrimental to the environment by the US EPA [3], and perchloroethylene, the chemical traditionally used in dry-cleaning, requiring treatment as hazardous waste due to its potential to cause hormonal disruption in humans [4].","Yes",null,"High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-19","O19","Building cleaning and maintenance servicesO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-2","O02","Building cleaning and maintenance servicesO02","Our business's core activity is the generation of energy from fossil fuels","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-20","O20","Building cleaning and maintenance servicesO20","Our business generates hazardous substances either intentionally or as a by-product of its activities","High","BE05","Yes","Yes",0,"Yes","No",false,"No","Kept as no because of volume","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-21","O21","Building cleaning and maintenance servicesO21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","High","BE05, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-22","O22","Building cleaning and maintenance servicesO22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-23","O23","Building cleaning and maintenance servicesO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-24","O24","Building cleaning and maintenance servicesO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H800))=TRUE, $Q800, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-25","O25","Building cleaning and maintenance servicesO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H801))=TRUE, $Q801, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-26","O26","Building cleaning and maintenance servicesO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-27","O27","Building cleaning and maintenance servicesO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-3","O03","Building cleaning and maintenance servicesO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-4","O04","Building cleaning and maintenance servicesO04","Our business manages, stores or distributes hazardous substances","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-5","O05","Building cleaning and maintenance servicesO05","Our business builds physical infrastructure as a core activity","High","BE05, BE08, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-6","O06","Building cleaning and maintenance servicesO06","Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-7","O07","Building cleaning and maintenance servicesO07","Our business undertakes experiments on human subjects","High","BE20","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-8","O08","Building cleaning and maintenance servicesO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","O-9","O09","Building cleaning and maintenance servicesO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-1","P01","Building cleaning and maintenance servicesP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-10","P10","Building cleaning and maintenance servicesP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-11","P11","Building cleaning and maintenance servicesP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-12","P12","Building cleaning and maintenance servicesP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-13","P13","Building cleaning and maintenance servicesP13","Our business's products consume water, energy or other inputs during use","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-14","P14","Building cleaning and maintenance servicesP14","Our business's products require detailed instructions to operate safely","High","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H816))=TRUE, $Q816, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-15","P15","Building cleaning and maintenance servicesP15","Our business's products, when used as intended, are likely to disrupt the natural environment","High","BE17","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H817))=TRUE, $Q817, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-16","P16","Building cleaning and maintenance servicesP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-17","P17","Building cleaning and maintenance servicesP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-18","P18","Building cleaning and maintenance servicesP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-19","P19","Building cleaning and maintenance servicesP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-2","P02","Building cleaning and maintenance servicesP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AM$1,$H822))=TRUE, $Q822, \"Default\")","v":"Default"},"Default"]
["Building cleaning and maintenance services","No","P-20","P20","Building cleaning and maintenance servicesP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-21","P21","Building cleaning and maintenance servicesP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-22","P22","Building cleaning and maintenance servicesP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-23","P23","Building cleaning and maintenance servicesP23","Our business's products may be addictive","High","BE17, BE15","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-24","P24","Building cleaning and maintenance servicesP24","Our business's products are likely to cause harm to people when used incorrectly or when used excessively, and are sold to consumers rather than other businesses","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-25","P25","Building cleaning and maintenance servicesP25","Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale","High","BE16","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-26","P26","Building cleaning and maintenance servicesP26","Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-27","P27","Building cleaning and maintenance servicesP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-28","P28","Building cleaning and maintenance servicesP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-3","P03","Building cleaning and maintenance servicesP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H832))=TRUE, $Q832, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-4","P04","Building cleaning and maintenance servicesP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H833))=TRUE, $Q833, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-5","P05","Building cleaning and maintenance servicesP05","Our business only sells physical goods which it does not manufacture itself","Low","BE05","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-6","P06",{"$f":"A835&D835","v":"Building cleaning and maintenance servicesP06"},"Our business only sells fixed structures that are made to last","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,{"$f":"IF(O835=\"Yes\", G835, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-7","P07","Building cleaning and maintenance servicesP07","Our business's products or associated packaging are disposable or are likely to have a useful life of less than 5 years","High","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-8","P08","Building cleaning and maintenance servicesP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Building cleaning and maintenance services","No","P-9","P09","Building cleaning and maintenance servicesP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BI-1","BI01","Cleaning products and cosmetics retailBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BI-10","BI10","Cleaning products and cosmetics retailBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BI-11","BI11","Cleaning products and cosmetics retailBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BI-12","BI12","Cleaning products and cosmetics retailBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BI-13","BI13","Cleaning products and cosmetics retailBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"Yes","Yes","Retail of cleaning products and cosmetics involves the selling of goods to consumers but does not involve the manufacturing and making of such goods: these are procured. [1]","Yes",null,"High","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BI-2","BI02","Cleaning products and cosmetics retailBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BI-3","BI03","Cleaning products and cosmetics retailBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BI-4","BI04","Cleaning products and cosmetics retailBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","Yes","Some stores may consume limited amounts of water for commercial reasons such as cleaning, though most department and other retail stores use water mostly for restrooms and space cooling. Process water (i.e. water used to operate machinery and other industrial purposes) is therefore not typically used in the retail and wholesale industry. [32]","Yes",null,"Low","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BI-5","BI05","Cleaning products and cosmetics retailBI05","Our business uses natural resources at levels which may undermine their availability for local communities","High","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BI-6","BI06","Cleaning products and cosmetics retailBI06","Our business's core product inputs or end products are perishable","High","BE07","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H848))=TRUE, $Q848, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BI-7","BI07","Cleaning products and cosmetics retailBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Low",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H849))=TRUE, $Q849, \"Default\")","v":"Low"},"Default","Default","Default","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BI-8","BI08","Cleaning products and cosmetics retailBI08","Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Low","BE01, BE06","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BI-9","BI09","Cleaning products and cosmetics retailBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"Yes","Yes","Personal care products are typically made from multiple components, including water, a surfactant, a cleaning agent, fragrance ‚Äì as well inputs for packaging. In cosmetics, composition is typically known to the level of parts per million, and many ingredients (e.g. heavy metals such as arsenic and chromium) are used in very small quantities, even in single homogenous materials. [48] This makes for extremely complex supply chains.\r\n\r\nThe supply chains of typical companies undertaking personal product manufacturing are highly complex: vegetable fats such as olive, coconut and palm oil, botanical extracts and petroleum- based oils are all inputs into most cosmetic and personal products. [49] These are commonly associated with issues such as deforestation and biodiversity loss. [49]","No","Changed to No","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BS-1","BS01","Cleaning products and cosmetics retailBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BS-10","BS10","Cleaning products and cosmetics retailBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BS-11","BS11","Cleaning products and cosmetics retailBS11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Moderate","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BS-2","BS02","Cleaning products and cosmetics retailBS02","Our business makes money from transporting people or goods between countries or jurisdictions","High","BE21","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BS-3","BS03","Cleaning products and cosmetics retailBS03","Our business is registered in a recognised 'tax haven' or 'grey list' country","High","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BS-4","BS04","Cleaning products and cosmetics retailBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BS-5","BS05","Cleaning products and cosmetics retailBS05","Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BS-6","BS06","Cleaning products and cosmetics retailBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BS-7","BS07","Cleaning products and cosmetics retailBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BS-8","BS08","Cleaning products and cosmetics retailBS08","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Low","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","BS-9","BS09","Cleaning products and cosmetics retailBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","E-1","E01","Cleaning products and cosmetics retailE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","E-10","E10","Cleaning products and cosmetics retailE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","Yes","Retail employs proportionally more low-qualified and medium-qualified employees than other sectors on average. The same observations can be made for the wholesale sector, but to a lesser extent.[44] As an indication of risk, a UK 2012 study found that 38% of employee wages within the retail and wholesale industry were less than the national living wage.[45]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H864))=TRUE, $Q864, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","E-11","E11","Cleaning products and cosmetics retailE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H865))=TRUE, $Q865, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AJ$1,$H865))=TRUE, $Q865, \"Default\")","v":"Default"},"Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","E-12","E12","Cleaning products and cosmetics retailE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","E-13","E13","Cleaning products and cosmetics retailE13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","High","BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","E-14","E14","Cleaning products and cosmetics retailE14","Our business is part of the gig economy","High","BE11,BE12, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","E-2","E02","Cleaning products and cosmetics retailE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","E-3","E03","Cleaning products and cosmetics retailE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","E-4","E04","Cleaning products and cosmetics retailE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","E-5","E05","Cleaning products and cosmetics retailE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","E-6","E06","Cleaning products and cosmetics retailE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","E-7","E07","Cleaning products and cosmetics retailE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","E-8","E08","Cleaning products and cosmetics retailE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","Yes","The Business Activity employs a significant number of temporary workers based on their demands. They hire for functions such as sales, promotions, demonstrations, merchandising, and for new store sets. There are also rating system that allows to grade each worker after each shift. Each worker maintains a score for their performance.[50]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","E-9","E09","Cleaning products and cosmetics retailE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","Yes","According to an ILO study, casual work is associated mostly with the retail trade and hospitality sectors.[42]However on-call work [no employer obligation to provide continuous work including zero hour contracts] is especially associated with the retail sector. [41] However, more part-time employees in wholesale are satisfied with their amount of working hours than for other sectors and retail. For retail, the opposite is true, with fewer part-time employees happy with their current number of working hours than other sectors or wholesale. [41]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-1","O01","Cleaning products and cosmetics retailO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-10","O10","Cleaning products and cosmetics retailO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-11","O11","Cleaning products and cosmetics retailO11","Our business takes plants, trees or animals from the wild","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-12","O12","Cleaning products and cosmetics retailO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H880))=TRUE, $Q880, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-13","O13","Cleaning products and cosmetics retailO13","Our business's core activities involve the ownership, management and/or investment of financial assets","High","BE23",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H881))=TRUE, $Q881, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-14","O14","Cleaning products and cosmetics retailO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-15","O15","Cleaning products and cosmetics retailO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-16","O16","Cleaning products and cosmetics retailO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-17","O17","Cleaning products and cosmetics retailO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-18","O18","Cleaning products and cosmetics retailO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-19","O19","Cleaning products and cosmetics retailO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-2","O02","Cleaning products and cosmetics retailO02","Our business's core activity is the generation of energy from fossil fuels","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-20","O20","Cleaning products and cosmetics retailO20","Our business generates hazardous substances either intentionally or as a by-product of its activities","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-21","O21","Cleaning products and cosmetics retailO21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","High","BE05, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-22","O22","Cleaning products and cosmetics retailO22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-23","O23","Cleaning products and cosmetics retailO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-24","O24","Cleaning products and cosmetics retailO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-25","O25","Cleaning products and cosmetics retailO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-26","O26","Cleaning products and cosmetics retailO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-27","O27","Cleaning products and cosmetics retailO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H896))=TRUE, $Q896, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-3","O03","Cleaning products and cosmetics retailO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H897))=TRUE, $Q897, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-4","O04","Cleaning products and cosmetics retailO04","Our business manages, stores or distributes hazardous substances","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-5","O05",{"$f":"A899&D899","v":"Cleaning products and cosmetics retailO05"},"Our business builds physical infrastructure as a core activity","High","BE05, BE08, BE09","Yes","Yes",0,"Yes","No",false,"No",null,{"$f":"IF(O899=\"Yes\", G899, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-6","O06","Cleaning products and cosmetics retailO06","Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-7","O07","Cleaning products and cosmetics retailO07","Our business undertakes experiments on human subjects","High","BE20","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-8","O08","Cleaning products and cosmetics retailO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes","High","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","O-9","O09","Cleaning products and cosmetics retailO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-1","P01","Cleaning products and cosmetics retailP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-10","P10","Cleaning products and cosmetics retailP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-11","P11","Cleaning products and cosmetics retailP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"Yes","No",false,"Yes","Changed to Yes","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Moderate","Moderate","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-12","P12","Cleaning products and cosmetics retailP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AM$1,$H907))=TRUE, $Q907, \"Default\")","v":"Default"},"Default"]
["Cleaning products and cosmetics retail","Yes","P-13","P13","Cleaning products and cosmetics retailP13","Our business's products consume water, energy or other inputs during use","Moderate","BE15","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-14","P14","Cleaning products and cosmetics retailP14","Our business's products require detailed instructions to operate safely","High","BE15","Yes",0,0,"Yes","Evaluate","NA","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-15","P15","Cleaning products and cosmetics retailP15","Our business's products, when used as intended, are likely to disrupt the natural environment","High","BE17","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-16","P16","Cleaning products and cosmetics retailP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate","NA","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","High","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-17","P17","Cleaning products and cosmetics retailP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"Yes","Yes","A typical Business's goods might contain harmful substances such as lead, chromium, nickel, mercury, arsenic, cadmium, hydroquinone, steroids, nitrosamine, etc. Regular use of such goods and being in contact of such harmful substances could lead to permanent damage to health and increase deaths.[2]Toxic, corrosive, irritant, carcinogenic, flammable, and mutagenic substances are common in this Business Activity's products.[3]","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H912))=TRUE, $Q912, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-18","P18","Cleaning products and cosmetics retailP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate","NA","Yes",null,"High",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H913))=TRUE, $Q913, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","High","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-19","P19","Cleaning products and cosmetics retailP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"Yes","Yes","A typical Business's goods might contain harmful substances such as lead, chromium, nickel, mercury, arsenic, cadmium, hydroquinone, steroids, nitrosamine, etc. Regular use of such goods and being in contact of such harmful substances could lead to permanent damage to health and increase deaths.[2]Toxic, corrosive, irritant, carcinogenic, flammable, and mutagenic substances are common in this Business Activity's products.[3]","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-2","P02","Cleaning products and cosmetics retailP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-20","P20","Cleaning products and cosmetics retailP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-21","P21","Cleaning products and cosmetics retailP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"Yes","Yes","A typical company‚Äôs personal care products do not force the user to emit GHGs during use, so impact on this goal is unlikely. However, there are some exceptions, such as candles and diffusers. Some fragrances and cleaning products also emit small quantities of VOCs, which are classified as GHGs. [37]","Yes",null,"Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Low","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-22","P22","Cleaning products and cosmetics retailP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-23","P23","Cleaning products and cosmetics retailP23","Our business's products may be addictive","High","BE17, BE15","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-24","P24","Cleaning products and cosmetics retailP24","Our business's products are likely to cause harm to people when used incorrectly or when used excessively, and are sold to consumers rather than other businesses","Moderate","BE17, BE15,BE16","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-25","P25","Cleaning products and cosmetics retailP25","Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale","High","BE16","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-26","P26","Cleaning products and cosmetics retailP26","Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"Yes","Evaluate","NA","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-27","P27","Cleaning products and cosmetics retailP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-28","P28","Cleaning products and cosmetics retailP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-3","P03","Cleaning products and cosmetics retailP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-4","P04","Cleaning products and cosmetics retailP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-5","P05","Cleaning products and cosmetics retailP05","Our business only sells physical goods which it does not manufacture itself","Low","BE05","Yes",0,0,"Yes","Yes","Retail of cleaning products and cosmetics involves the selling of goods to consumers but does not involve the manufacturing and making of such goods: these are procured. [1]","Yes",null,"Low","Default","Default","Default","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-6","P06","Cleaning products and cosmetics retailP06","Our business only sells fixed structures that are made to last","Low","BE19","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H928))=TRUE, $Q928, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-7","P07","Cleaning products and cosmetics retailP07","Our business's products or associated packaging are disposable or are likely to have a useful life of less than 5 years","High","BE19","Yes",0,0,"Yes","Yes","Face wipes, blotting sheets, hyaluronic ampoules, hair masks, wax strips, under-eye patches, ceramide capsules, cotton buds are some examples of products in the Business Activity that is designed for single or temporary use.[30] Global cosmetics industry produces 120 billion units of packaging every year, very few of which can be recycled at the kerbside, which is a lot of waste.[30]While products are normally wholly consumed, the products are packaging-intensive, and are rarely designed for re- use.[34]","Yes",null,"High",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H929))=TRUE, $Q929, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-8","P08","Cleaning products and cosmetics retailP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Cleaning products and cosmetics retail","Yes","P-9","P09","Cleaning products and cosmetics retailP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","BI-1","BI01","Computer programming and software developmentBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","BI-10","BI10","Computer programming and software developmentBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"Yes","No",false,"Yes","Changed to Yes","Low","Default","Default","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","BI-11","BI11","Computer programming and software developmentBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","BI-12","BI12","Computer programming and software developmentBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","BI-13","BI13","Computer programming and software developmentBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","BI-2","BI02","Computer programming and software developmentBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","BI-3","BI03","Computer programming and software developmentBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","BI-4","BI04","Computer programming and software developmentBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","Yes","There are no operational processes in the business activity that require water.  Many programmers work from their own home, while computer engineers tend to operate in teams in their company's office or that of a client. In both cases, they require water for sanitation and drinking purposes only. [14] [15]","Yes",null,"Low","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","BI-5","BI05","Computer programming and software developmentBI05","Our business uses natural resources at levels which may undermine their availability for local communities","High","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","BI-6","BI06","Computer programming and software developmentBI06","Our business's core product inputs or end products are perishable","High","BE07","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","BI-7","BI07","Computer programming and software developmentBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","BI-8","BI08","Computer programming and software developmentBI08","Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Low","BE01, BE06","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","BI-9","BI09","Computer programming and software developmentBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H944))=TRUE, $Q944, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","BS-1","BS01","Computer programming and software developmentBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"Yes","Yes","The value of a busines that create computer programs and publishes software resides in intangible assets which leads to a lack of transparency over whether the right taxes are being paid. Some of the largest software companies have been accused of artificially shifting profits to low or no-tax locations, which is made easier by the ownership of substantial intangible assets. [10] [12] \r\n","Yes",null,"High",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H945))=TRUE, $Q945, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default"]
["Computer programming and software development","No","BS-10","BS10","Computer programming and software developmentBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","BS-11","BS11","Computer programming and software developmentBS11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Moderate","BE20","Yes","Yes",0,"Yes","Evaluate","Artificial intelligence (AI) is a fast growing subset of software development that is disrupting traditional markets. AI is the theory and development of computer systems able to perform tasks normally requiring human intelligence such as visual perception and speech recognition. [9] There is concern that AI may be abused for unethical uses, such as mass and discriminatory surveillance. [8] However, in the majority fo cases, AI is being used to solve human problems, such as medical diagnosis. [8]","Yes","Yes in 0.9","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default"]
["Computer programming and software development","No","BS-2","BS02","Computer programming and software developmentBS02","Our business makes money from transporting people or goods between countries or jurisdictions","High","BE21","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","BS-3","BS03","Computer programming and software developmentBS03","Our business is registered in a recognised 'tax haven' or 'grey list' country","High","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","BS-4","BS04","Computer programming and software developmentBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AJ$1,$H950))=TRUE, $Q950, \"Default\")","v":"Default"},"Default","Default","Default","Default"]
["Computer programming and software development","No","BS-5","BS05","Computer programming and software developmentBS05","Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","BS-6","BS06","Computer programming and software developmentBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","BS-7","BS07","Computer programming and software developmentBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","BS-8","BS08","Computer programming and software developmentBS08","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Low","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","BS-9","BS09","Computer programming and software developmentBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Low","Default"]
["Computer programming and software development","No","E-1","E01","Computer programming and software developmentE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","E-10","E10","Computer programming and software developmentE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","E-11","E11","Computer programming and software developmentE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","E-12","E12","Computer programming and software developmentE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","Yes","In the computer programming and software design industry, the vast majority of a typical business's employees are high-skilled and have a degree in computer science or similar. IT skills involved in designing, writing, modifying and testing the code necessary to create and implement software systems, applications, databases and webpage are highly specialised and well paid. [14]","Yes",null,"Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Low","Default","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","E-13","E13","Computer programming and software developmentE13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","High","BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H960))=TRUE, $Q960, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","E-14","E14","Computer programming and software developmentE14","Our business is part of the gig economy","High","BE11,BE12, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H961))=TRUE, $Q961, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","E-2","E02","Computer programming and software developmentE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","E-3","E03",{"$f":"A963&D963","v":"Computer programming and software developmentE03"},"Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,{"$f":"IF(O963=\"Yes\", G963, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","E-4","E04","Computer programming and software developmentE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","E-5","E05","Computer programming and software developmentE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","E-6","E06","Computer programming and software developmentE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","E-7","E07","Computer programming and software developmentE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","E-8","E08","Computer programming and software developmentE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","E-9","E09","Computer programming and software developmentE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-1","O01","Computer programming and software developmentO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-10","O10","Computer programming and software developmentO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-11","O11","Computer programming and software developmentO11","Our business takes plants, trees or animals from the wild","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-12","O12","Computer programming and software developmentO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-13","O13","Computer programming and software developmentO13","Our business's core activities involve the ownership, management and/or investment of financial assets","High","BE23",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-14","O14","Computer programming and software developmentO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-15","O15","Computer programming and software developmentO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H976))=TRUE, $Q976, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-16","O16","Computer programming and software developmentO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H977))=TRUE, $Q977, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-17","O17","Computer programming and software developmentO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-18","O18","Computer programming and software developmentO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-19","O19","Computer programming and software developmentO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-2","O02","Computer programming and software developmentO02","Our business's core activity is the generation of energy from fossil fuels","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-20","O20","Computer programming and software developmentO20","Our business generates hazardous substances either intentionally or as a by-product of its activities","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-21","O21","Computer programming and software developmentO21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","High","BE05, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-22","O22","Computer programming and software developmentO22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","Yes","A typical business delivers services that do not emit harmful substances or use heavy equipment. There emissions associated with software systems, applications, databases and webpages exist in different parts of the value chain such as the manufacturing and selling of computer equipment. These fall outside the scope of this Business Activity.","No","Changed to No - differentiate from O-23","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-23","O23","Computer programming and software developmentO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","Yes","A typical business only creates virtual products using computers without emitting harmful substances. The physical products associated with software systems, applications and  databases exist within different parts of the value chain such as the computers and equipment in which the software is embedded. Impacts fall outside the scope of this Business Activity. [14] [15]","Yes",null,"Low","Default","Default","Default","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-24","O24","Computer programming and software developmentO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-25","O25","Computer programming and software developmentO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-26","O26","Computer programming and software developmentO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-27","O27","Computer programming and software developmentO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-3","O03","Computer programming and software developmentO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-4","O04","Computer programming and software developmentO04","Our business manages, stores or distributes hazardous substances","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-5","O05","Computer programming and software developmentO05","Our business builds physical infrastructure as a core activity","High","BE05, BE08, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H992))=TRUE, $Q992, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AM$1,$H992))=TRUE, $Q992, \"Default\")","v":"Default"},"Default"]
["Computer programming and software development","No","O-6","O06","Computer programming and software developmentO06","Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H993))=TRUE, $Q993, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-7","O07","Computer programming and software developmentO07","Our business undertakes experiments on human subjects","High","BE20","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-8","O08","Computer programming and software developmentO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","O-9","O09","Computer programming and software developmentO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","P-1","P01","Computer programming and software developmentP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","P-10","P10","Computer programming and software developmentP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","P-11","P11","Computer programming and software developmentP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","P-12","P12","Computer programming and software developmentP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","P-16","P16","Computer programming and software developmentP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Computer programming and software development","No","P-7","P07","Computer programming and software developmentP07","Our business's products or associated packaging are disposable or are likely to have a useful life of less than 5 years","High","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Construction materials and metals retail","Yes","BI-4","BI04","Construction materials and metals retailBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","Yes","Retail operations use water for personal consumption and sanitation purposes only .[8]","Yes",null,"Low","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Construction materials and metals retail","Yes","BS-4","BS04","Construction materials and metals retailBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Construction materials and metals retail","Yes","E-1","E01","Construction materials and metals retailE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Construction materials and metals retail","Yes","E-7","E07","Construction materials and metals retailE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Construction materials and metals retail","Yes","O-19","O19","Construction materials and metals retailO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H1073))=TRUE, $Q1073, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Construction materials and metals retail","Yes","O-4","O04","Construction materials and metals retailO04","Our business manages, stores or distributes hazardous substances","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Construction materials and metals retail","Yes","P-13","P13","Construction materials and metals retailP13","Our business's products consume water, energy or other inputs during use","Moderate","BE15","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Construction materials and metals retail","Yes","P-4","P04","Construction materials and metals retailP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Construction of buildings","Yes","BI-2","BI02","Construction of buildingsBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","Yes","Building activites and materials rely heavily on water usage. Water is used in building construction in the preperation and use of materials such as cement, concrete mixers, curing of brick masonary and concrete castings. Water is additionally used during construction for sub-grade stabilization (which is the use of geosynthetic reinforcement elements to provide constructability and access over very soft soils), dust control, water line testing and cleaning. [4] [5] [10]","Yes",null,"High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Construction of buildings","Yes","BS-4","BS04","Construction of buildingsBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H1136))=TRUE, $Q1136, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Construction of buildings","Yes","E-14","E14","Construction of buildingsE14","Our business is part of the gig economy","High","BE11,BE12, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Construction of buildings","Yes","E-7","E07","Construction of buildingsE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","No",false,"Yes"," Changed to Yes","High",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H1153))=TRUE, $Q1153, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Construction of buildings","Yes","O-17","O17","Construction of buildingsO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"Yes","Split","Owner-Builders (who build buildings for their ownership either to sell on completion, or rent and operate) and Real Estate Developers (a type of owner-builder, who in addition to building for ownership may also build to sell before or after completion of the project), repeatedly acquire or control new land. This can impact local communities including the loss of land, loss of means of livelihood, disruption of economic activities, persistent land-related conflicts, and relocations to poorly developed areas, inadequate and late compensation, and environmental degradation. [6] [34]","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Construction of buildings","Yes","O-26","O26","Construction of buildingsO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Construction of buildings","Yes","P-18","P18","Construction of buildingsP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Construction of buildings","Yes","P-6","P06","Construction of buildingsP06","Our business only sells fixed structures that are made to last","Low","BE19","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Low","Default","Default","Default","Default"]
["Construction of civil engineering infrastructure","Yes","BI-2","BI02","Construction of civil engineering infrastructureBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","No","Building activites and materials rely heavily on water usage. Water is used in building construction in the preperation and use of materials such as cement, concrete mixers, curing of brick masonary and concrete castings. Water is additionally used during construction for sub-grade stabilization (which is the use of geosynthetic reinforcement elements to provide constructability and access over very soft soils), dust control, water line testing and cleaning. [4] [5] [10]","Yes","Changed to yes","High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H1216))=TRUE, $Q1216, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Construction of civil engineering infrastructure","Yes","BS-2","BS02","Construction of civil engineering infrastructureBS02","Our business makes money from transporting people or goods between countries or jurisdictions","High","BE21","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Construction of civil engineering infrastructure","Yes","E-11","E11","Construction of civil engineering infrastructureE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","Yes","Informal recruitment channels are prevalent in construction and remain a key barrier to fair, decent, and safe work for migrant workers. Wage theft and wage-withholding by employers is a systemic characteristic of many local construction\r\nmarkets. It is especially experienced by migrants with precarious legal status, migrants at the bottom of subcontracting chains, and migrants with no formal access to workplace representation or recourse. [13]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Construction of civil engineering infrastructure","Yes","E-5","E05","Construction of civil engineering infrastructureE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Construction of civil engineering infrastructure","Yes","O-18","O18","Construction of civil engineering infrastructureO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","Yes","Construction and demolition activities generate contaminated wastewater from several operational activities. These toxic materials are embedded either in the construction material or in the processes involved, like waste generated from concrete cutting wastewater, paint, and varnish waste. Discharge typically happens in the form of site surface run-off of toxic substances like arsenic, lead-based paint debris, mercury, asphalt wastes containing benzene, petroleum distillates, cadmium, chromium which can lead to contamination of the local water body.[26][27][28]","Yes",null,"High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Construction of civil engineering infrastructure","Yes","O-26","O26","Construction of civil engineering infrastructureO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","Yes","Large civil infrastructures have significant impact on local communities and their livelihood. Dams construction often leads to displacement of local communities in the lower region. Construction of big ports for commercial trade and even bridges constructed over river, seas affect fishing in the region. Roads and railways could increase hunting, poaching and other illegal trade, changing local economies. [40]\r\n","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Construction of civil engineering infrastructure","Yes","P-12","P12","Construction of civil engineering infrastructureP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Construction of civil engineering infrastructure","Yes","P-6","P06","Construction of civil engineering infrastructureP06","Our business only sells fixed structures that are made to last","Low","BE19","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Low","Default","Default","Default","Default"]
["Construction of civil engineering infrastructure","Yes","P-9","P09","Construction of civil engineering infrastructureP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Consultancy services","No","BS-3","BS03","Consultancy servicesBS03","Our business is registered in a recognised 'tax haven' or 'grey list' country","High","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Consultancy services","No","E-12","E12","Consultancy servicesE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","Yes","The majority of employees within consulting services are high skilled and therefore are paid corresponding salaries. [9] Consultants are expected to hold an undergraduate degree and it is desirable to hold a postgraduate qualification or to have other business-related experience. [10]","Yes",null,"Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Low","Default","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Consultancy services","No","O-1","O01","Consultancy servicesO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Consultancy services","No","O-18","O18","Consultancy servicesO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Consultancy services","No","O-7","O07","Consultancy servicesO07","Our business undertakes experiments on human subjects","High","BE20","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Consultancy services","No","P-12","P12","Consultancy servicesP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Consultancy services","No","P-22","P22","Consultancy servicesP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Consumer durables retail","Yes","BI-13","BI13","Consumer durables retailBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"Yes","Yes","A typical retail business by definition sells, rather than manufacturing products itself. Here, a typical business would sells products like books, newspapers, audio and video recordings, games and toys, sporting equipments, sports goods and rent products like video tapes, disks and other household goods. Given the range of products involved, there is likely to be a divergent supply chain constituting various manufacturers, suppliers and distributors. [1]","Yes",null,"High","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Consumer durables retail","Yes","BS-3","BS03","Consumer durables retailBS03","Our business is registered in a recognised 'tax haven' or 'grey list' country","High","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Consumer durables retail","Yes","BS-7","BS07","Consumer durables retailBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Consumer durables retail","Yes","O-1","O01","Consumer durables retailO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Consumer durables retail","Yes","O-2","O02","Consumer durables retailO02","Our business's core activity is the generation of energy from fossil fuels","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Consumer durables retail","Yes","O-25","O25","Consumer durables retailO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Consumer durables retail","Yes","P-20","P20","Consumer durables retailP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Consumer durables retail","Yes","P-5","P05","Consumer durables retailP05","Our business only sells physical goods which it does not manufacture itself","Low","BE05","Yes",0,0,"Yes","Yes","A typical retail business by definition sells, rather than manufacturing products itself. Here, a typical business would sells products like books, newspapers, audio and video recordings, games and toys, sporting equipments, sports goods and rent products like video tapes, disks and other household goods. Given the range of products involved, there is likely to be a divergent supply chain constituting various manufacturers, suppliers and distributors. [1]","Yes",null,"Low","Default","Default","Default","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Crop production","Yes","BI-5","BI05","Crop productionBI05","Our business uses natural resources at levels which may undermine their availability for local communities","High","BE09","Yes","Yes",0,"Yes","Yes","Crop production is a land intensive exercise. Land grabbing practices are an industry risk, led by governments or large corporations. Where this occurs, the local community is deprived of the ability to access, control land and its associated features. [22] Crop production also requires intensive water use. In dry climates, this must be supplied by irrigation, which limits the availability of water supply for other human needs in the community. [23]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Crop production","Yes","BS-5","BS05","Crop productionBS05","Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Crop production","Yes","E-10","E10","Crop productionE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","Yes","The typical employees of crop production are low-skilled and not paid well. [60]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Crop production","Yes","E-8","E08","Crop productionE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","Yes","A typical crop production business does host different ‚Äònon-standard forms of employment‚Äô, including fixed-term, casual and seasonal workers, which face challenges in terms of legal coverage particularly in informal employment relationships. [56] The crop production industry is known as an 'informal economy', meaning a number of its activities are not covered by adequate legal protections and the nature of the relationships are casual. The true scale of casual workers in rural areas is almost impossible to measure, as labour statistics and data are not often collected by developing countries. [58]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Crop production","Yes","O-17","O17","Crop productionO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H1536))=TRUE, $Q1536, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Crop production","Yes","O-25","O25","Crop productionO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AJ$1,$H1545))=TRUE, $Q1545, \"Default\")","v":"Default"},"Default","Default","Default","Default"]
["Crop production","Yes","P-15","P15","Crop productionP15","Our business's products, when used as intended, are likely to disrupt the natural environment","High","BE17","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Crop production","Yes","P-5","P05","Crop productionP05","Our business only sells physical goods which it does not manufacture itself","Low","BE05","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Design services","No","BI-3","BI03","Design servicesBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Design services","No","BS-2","BS02","Design servicesBS02","Our business makes money from transporting people or goods between countries or jurisdictions","High","BE21","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Design services","No","E-10","E10","Design servicesE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Design services","No","O-12","O12","Design servicesO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Design services","No","O-17","O17","Design servicesO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Design services","No","O-3","O03","Design servicesO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Design services","No","P-11","P11","Design servicesP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Design services","No","P-25","P25","Design servicesP25","Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale","High","BE16","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H1665))=TRUE, $Q1665, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Gas and electricity distribution infrastructure","Yes","BI-4","BI04","Gas and electricity distribution infrastructureBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","Yes","Operation and maintenance of energy networks are unlikely to require significant water inputs nor produce contaminated water. Water use is predominantly for employees personal consumption and basic sanitation purposes only.","Yes",null,"Low","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Gas and electricity distribution infrastructure","Yes","BS-2","BS02","Gas and electricity distribution infrastructureBS02","Our business makes money from transporting people or goods between countries or jurisdictions","High","BE21","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default"]
["Gas and electricity distribution infrastructure","Yes","E-1","E01","Gas and electricity distribution infrastructureE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","No","\"Employees who work in electricity distribution could be exposed to extremely high voltage, which can cause electric shock. They can also come into contact with hot and harmful substances as a result of electrical arcs (which is a discharge of electricity through a combination of ionised air and vapourised conductor material). Further, exposure to a strong high-frequency electromagnetic field can cause tissue and organ damage. [16] \nRepair of gas distribution systems may result in accidental pipeline rupture or leakage and consequent exposure of workers to harmful gases and an explosive gas atmosphere. [17]","Yes","Changed to Yes - flammability","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Gas and electricity distribution infrastructure","Yes","E-9","E09","Gas and electricity distribution infrastructureE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H1713))=TRUE, $Q1713, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Gas and electricity distribution infrastructure","Yes","O-22","O22","Gas and electricity distribution infrastructureO22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H1728))=TRUE, $Q1728, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Gas and electricity distribution infrastructure","Yes","O-3","O03","Gas and electricity distribution infrastructureO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Gas and electricity distribution infrastructure","Yes","P-11","P11","Gas and electricity distribution infrastructureP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Gas and electricity distribution infrastructure","Yes","P-4","P04","Gas and electricity distribution infrastructureP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Education services","No","BI-4","BI04","Education servicesBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","Yes","Educational Services generate wastewater from one or more of the following: handwashing points, flushing toilets, showers, kitchens, laundries, and laboratories. They contain harmful chemicals and organic pathogens that need to be chemically treated.[3]","Yes",null,"Low","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H1776))=TRUE, $Q1776, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Education services","No","BI-8","BI08","Education servicesBI08","Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Low","BE01, BE06","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Education services","No","E-1","E01","Education servicesE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H1793))=TRUE, $Q1793, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Education services","No","O-10","O10","Education servicesO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H1808))=TRUE, $Q1808, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Education services","No","O-16","O16","Education servicesO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Education services","No","O-3","O03","Education servicesO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Education services","No","P-18","P18","Education servicesP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Education services","No","P-4","P04","Education servicesP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H1856))=TRUE, $Q1856, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","High","Default"]
["Education services","No","P-8","P08","Education servicesP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electrical infrastructure, plumbing and other installation activities","Yes","BS-11","BS11","Electrical infrastructure, plumbing and other installation activitiesBS11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Moderate","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electrical infrastructure, plumbing and other installation activities","Yes","E-13","E13","Electrical infrastructure, plumbing and other installation activitiesE13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","High","BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electrical infrastructure, plumbing and other installation activities","Yes","E-5","E05","Electrical infrastructure, plumbing and other installation activitiesE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","Yes","Installation professionals such as plumbers and electricians may be exposed to certain risks such as mechanical hazards from use of tools, exposure to hazardous substances such as lead, asbestors, mould, adhesives, solvents or flammable products, or electric shocks while carrying out their work.[33] [34] Some installaction activities involve further unique risks such as working at altitude.[4]","No","Changed to No - more about hazardous substances","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electrical infrastructure, plumbing and other installation activities","Yes","O-16","O16","Electrical infrastructure, plumbing and other installation activitiesO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electrical infrastructure, plumbing and other installation activities","Yes","O-6","O06",{"$f":"A1923&D1923","v":"Electrical infrastructure, plumbing and other installation activitiesO06"},"Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes",{"$f":"IF(O1923=\"Yes\", G1923, \"Default\")","v":"Moderate"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electrical infrastructure, plumbing and other installation activities","Yes","P-10","P10","Electrical infrastructure, plumbing and other installation activitiesP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electrical infrastructure, plumbing and other installation activities","Yes","P-28","P28","Electrical infrastructure, plumbing and other installation activitiesP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electronic products and equipment repair services","No","BI-3","BI03","Electronic products and equipment repair servicesBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electronic products and equipment repair services","No","BS-11","BS11","Electronic products and equipment repair servicesBS11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Moderate","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AJ$1,$H1970))=TRUE, $Q1970, \"Default\")","v":"Default"},"Default","Default","Default","Default"]
["Electronic products and equipment repair services","No","BS-6","BS06","Electronic products and equipment repair servicesBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electronic products and equipment repair services","No","E-8","E08","Electronic products and equipment repair servicesE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electronic products and equipment repair services","No","O-15","O15","Electronic products and equipment repair servicesO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electronic products and equipment repair services","No","O-27","O27","Electronic products and equipment repair servicesO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AM$1,$H2012))=TRUE, $Q2012, \"Default\")","v":"Default"},"Default"]
["Electronic products and equipment repair services","No","P-10","P10","Electronic products and equipment repair servicesP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electronic products and equipment repair services","No","P-22","P22","Electronic products and equipment repair servicesP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electronic products and equipment retail","Yes","BI-3","BI03","Electronic products and equipment retailBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electronic products and equipment retail","Yes","BS-10","BS10","Electronic products and equipment retailBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electronic products and equipment retail","Yes","E-12","E12","Electronic products and equipment retailE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electronic products and equipment retail","Yes","E-3","E03","Electronic products and equipment retailE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electronic products and equipment retail","Yes","O-15","O15","Electronic products and equipment retailO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electronic products and equipment retail","Yes","O-27","O27","Electronic products and equipment retailO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electronic products and equipment retail","Yes","P-10","P10","Electronic products and equipment retailP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electronic products and equipment retail","Yes","P-21","P21","Electronic products and equipment retailP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"Yes","NA",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of coal and lignite","Yes","BI-10","BI10","Mining of coal and ligniteBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of coal and lignite","Yes","BS-10","BS10","Mining of coal and ligniteBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","Yes","NA","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default"]
["Mining of coal and lignite","Yes","E-12","E12","Mining of coal and ligniteE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","Yes","most extraction employees are highly qualified personnel and receive compensation in line with qualifications.","No","Changed to No","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of coal and lignite","Yes","E-8","E08","Mining of coal and ligniteE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","Split","This varies by business model and jurisdiction, but generally speaking FF extraction activities pay a good living wage. If operations are in a subsector or jurisdiction where living wage pressures deviate from the norm (e.g. some mining operations historically, and devoloping countries), this could be considered a high risk","No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H2177))=TRUE, $Q2177, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of coal and lignite","Yes","O-15","O15","Mining of coal and ligniteO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","Yes","There are many examples of fossil fuel resource development projects that occur in sensitive ecosystems or on lands that have historically seen cultural or traditional use from indigenous populations","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of coal and lignite","Yes","O-23","O23","Mining of coal and ligniteO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of coal and lignite","Yes","P-1","P01","Mining of coal and ligniteP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"Yes","Review","Moderate","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of coal and lignite","Yes","P-21","P21","Mining of coal and ligniteP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of coal and lignite","Yes","P-5","P05","Mining of coal and ligniteP05","Our business only sells physical goods which it does not manufacture itself","Low","BE05","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Financial market administration, money intermediation and brokerage","No","BS-10","BS10","Financial market administration, money intermediation and brokerageBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Financial market administration, money intermediation and brokerage","No","BS-9","BS09","Financial market administration, money intermediation and brokerageBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H2257))=TRUE, $Q2257, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Financial market administration, money intermediation and brokerage","No","E-7","E07","Financial market administration, money intermediation and brokerageE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Financial market administration, money intermediation and brokerage","No","O-21","O21","Financial market administration, money intermediation and brokerageO21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","High","BE05, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Financial market administration, money intermediation and brokerage","No","O-26","O26","Financial market administration, money intermediation and brokerageO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Financial market administration, money intermediation and brokerage","No","P-1","P01","Financial market administration, money intermediation and brokerageP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Financial market administration, money intermediation and brokerage","No","P-3","P03","Financial market administration, money intermediation and brokerageP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","Financial institutions handle large amounts of sensitive information and collect personal data as normal course of business. This allows organizations to enrich their decision making systems with additional information, leading to higher quality outputs and more accurate operations. \r\n\r\nCertain protocols have to be followed to store and share this information. However, there are a number of risks that financial institutions face in relation to data: falling foul of data privacy laws, exposing competitive knowledge that could be misused by third parties and with AI/advanced analytical techniques, clients may fear that too much is known about them. [17]","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H2320))=TRUE, $Q2320, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Fishing","Yes","BI-2","BI02","FishingBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Fishing","Yes","BI-3","BI03","FishingBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Fishing","Yes","E-11","E11","FishingE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","Yes","Recent trends within the fisheries sector, including overfishing, illegal fishing and a shift in sourcing the workforce from developed to developing mean that more relatively low cost migrant workers are employed by the fisheries sector. Lack of training, inadequate language skills and lack of enforcement of safety and labour standards make these fishers particularly vulnerable to forced labour and human trafficking. [22]\r\n\r\nMigrant labor is used in fishing as a means of cost savings, abuse of workers has been well documented and in some cases forcibly trafficked. Fishers are generally recruited in their home villages or ports and a worker may pass through a series of agents, each adding an additional debt burden through fees for their services. These fees can act as a binding force, preventing them from resigning or advocating for better conditions, for fear of losing their jobs. [23] Furthermore, workers are routinely required to surrender identity documents thereby restricting their freedom of movement. [23]","Yes",null,"High",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H2353))=TRUE, $Q2353, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Fishing","Yes","E-7","E07","FishingE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","Yes","There are two main types of pay in the fisheries sector: flat wage and incentive based. A flat wage is fixed salary per pay period. Under an incentive based system, fishermen earn a percentage of revenue/profit per trip. Renumeration systems based on productivity prevail, providing incentives for the crew to increase production. This practise of paying the crew with shared renumeration systems is applied to both small scale and industrial fisheries, as well as in developed and developing countries. [20]\r\n\r\nIn many countries, the unpredictability of income places fishermen in the category of \"self employed\". [21]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Fishing","Yes","O-16","O16","FishingO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Fishing","Yes","O-26","O26","FishingO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Fishing","Yes","P-13","P13","FishingP13","Our business's products consume water, energy or other inputs during use","Moderate","BE15","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Fishing","Yes","P-20","P20","FishingP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Food and non-alcoholic beverage retail","Yes","BI-13","BI13","Food and non-alcoholic beverage retailBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"Yes","Yes","Most businesses within this Business Activity do not manufacture their own goods. While some food and beverage market stalls produce their own goods these consitute a small portion of the Business Activity. While is a notable rise in vertical integration strategies from some larger grocery retailers, these strategies are mostly product-specific and do not constitute the majority of goods sold. [6] [7]","Yes",null,"High","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Food and non-alcoholic beverage retail","Yes","BS-1","BS01","Food and non-alcoholic beverage retailBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H2433))=TRUE, $Q2433, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Food and non-alcoholic beverage retail","Yes","E-11","E11","Food and non-alcoholic beverage retailE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Food and non-alcoholic beverage retail","Yes","O-10","O10","Food and non-alcoholic beverage retailO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Food and non-alcoholic beverage retail","Yes","O-18","O18","Food and non-alcoholic beverage retailO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Food and non-alcoholic beverage retail","Yes","O-26","O26","Food and non-alcoholic beverage retailO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Food and non-alcoholic beverage retail","Yes","O-9","O09","Food and non-alcoholic beverage retailO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Food and non-alcoholic beverage retail","Yes","P-20","P20","Food and non-alcoholic beverage retailP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H2497))=TRUE, $Q2497, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Food and non-alcoholic beverage retail","Yes","P-8","P08","Food and non-alcoholic beverage retailP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Food and beverage services","No","BI-2","BI02","Food and beverage servicesBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","Yes","Food and beverage services are typically water intensive operations. Water is used to wash produce, thaw frozen goods and in cooking equipment such as ovens, steamers and ice makers. Water is additionally used to meet strict sanitation regulations to clean dishes, glassware, utensils and food preparation stations. The actual water consumption rate varies according to user type and size. Full service restaurants with in-house seating and toilets will typically consume more than a foodtruck or takeaway service provider [1].","Yes",null,"High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Food and beverage services","No","E-11","E11","Food and beverage servicesE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","Yes","The food and beverage sector has historically relied on migrant workers for low-skilled and low-wage positions such as wait staff and dishwashers. Migrant workers are attracted to the industry due to the low entry barriers and opportunity to develop knowledge and language skills. Employers hire migrant workers due to their strong work ethic [30].","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Food and beverage services","No","E-6","E06","Food and beverage servicesE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","Yes","The food and beverage sector commonly requires its staff to work long hours, often late at night and into the weekends to meet customer demand. Overtime regulations vary geographically, with some areas having stricter regulations than others [2] [4] [28].","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Food and beverage services","No","O-14","O14","Food and beverage servicesO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Food and beverage services","No","O-25","O25","Food and beverage servicesO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Food and beverage services","No","O-9","O09","Food and beverage servicesO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H2577))=TRUE, $Q2577, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Food and beverage services","No","P-21","P21","Food and beverage servicesP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Forestry and logging","Yes","BI-13","BI13","Forestry and loggingBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Forestry and logging","Yes","BS-1","BS01","Forestry and loggingBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Forestry and logging","Yes","E-10","E10","Forestry and loggingE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","Yes","Most of the employment and business activity in the forestry sector is characterized by poor pay and low profitability. Women, in particular, tend to be more involved in lesser paid, labour-intensive activities related to the collection and commercialization of non‚Äêwood forest products. Formal qualifications are not required and most forestry and logging workers develop skills through on-the-job training, learning from experienced workers. [26][27] [47]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Forestry and logging","Yes","E-6","E06","Forestry and loggingE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H2640))=TRUE, $Q2640, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Forestry and logging","Yes","O-19","O19","Forestry and loggingO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","Yes","Carbon is released into the atmosphere if excess wood is burned or even if it is left to rot after the deforestation/felling process.[2] [3] [4] [21] [29] [40] [41]","Yes",null,"High","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Forestry and logging","Yes","O-25","O25","Forestry and loggingO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"Yes","Yes","Forestry operations can also produce large quantities of brash (branches, tops of trees and small dead trees unacceptable for conventional timber processing), wood chip and bark. Although operational waste is likely to be produced, it can often be reused in downstream industries, such as for wood chips and biomass fuel. Other items of operational waste are minimal and include unused fuel or fetiliser containers.  [15] [28] [42]","Yes",null,"Low","Default","Default","Default","Default","Default","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Forestry and logging","Yes","P-1","P01","Forestry and loggingP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Forestry and logging","Yes","P-2","P02","Forestry and loggingP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Forestry and logging","Yes","P-6","P06","Forestry and loggingP06","Our business only sells fixed structures that are made to last","Low","BE19","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Coal and oil energy generation","No","BI-13","BI13","Coal and oil energy generationBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Coal and oil energy generation","No","E-10","E10","Coal and oil energy generationE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Coal and oil energy generation","No","E-3","E03","Coal and oil energy generationE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Coal and oil energy generation","No","O-17","O17","Coal and oil energy generationO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Coal and oil energy generation","No","O-4","O04","Coal and oil energy generationO04","Our business manages, stores or distributes hazardous substances","High","BE05","Yes","Yes",0,"Yes","Yes","The transmission of electricity is responsible for a small amount of emissions. These mainly come from the escape of sulfur hexafluoride, a chemical used for power-line insulation. [23]","No","Changed to No - better captured elsewhere","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Coal and oil energy generation","No","P-11","P11","Coal and oil energy generationP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Coal and oil energy generation","No","P-2","P02","Coal and oil energy generationP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Fuel retail","Yes","BI-10","BI10","Fuel retailBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Fuel retail","Yes","BI-13","BI13","Fuel retailBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"Yes","Yes","This business activity is dominated by the physical sale of crude petroleum derivatives such as fuel, oil, and other products. After processing and blending at the refineries, crude oil is transformed into automobile fuel such as gasoline, diesel, and other forms of oil, grease, naphtha, kerosene, Liquified petroleum gases, etc., and sold at retail fuel outlets.[3][4]","Yes",null,"High","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Fuel retail","Yes","BS-4","BS04","Fuel retailBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Fuel retail","Yes","E-5","E05","Fuel retailE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","Yes","Removing storage tank covers, or lifting gas cylinders or other fluid containers, can put workers at risk of serious injury. Fuel and oil spills or snow and ice on the forecourt can put workers and others at risk of slip, trip, or fall injuries. Along with physical injuries due to violent behavior of the customers, fall and overexertion from lifting is also a serious cause of multiple injuries.[10][18][27]","No","Changed to No - hazardous substances","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Fuel retail","Yes","O-17","O17","Fuel retailO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Fuel retail","Yes","O-23","O23","Fuel retailO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Fuel retail","Yes","P-11","P11","Fuel retailP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Fuel retail","Yes","P-24","P24","Fuel retailP24","Our business's products are likely to cause harm to people when used incorrectly or when used excessively, and are sold to consumers rather than other businesses","Moderate","BE17, BE15,BE16","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Funeral services","No","BI-12","BI12","Funeral servicesBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","Yes","There are several processes used for preparing the dead for burial or cremation that use significant quantities of potentially harmful solutions and chemicals as an operational input. Embalming a body (whether an animal or human) entails the use of chemicals that can have detrimental effects on human and environmental health if not handled properly. Embalming is a process of introducing a disinfectant solution into the internal environment of the body to delay changes that occur after death.  Formaldehyde is commonly found in embalming fluid and has a carcinogenic effect in humans. [19]\r\n\r\nBesides burial and cremation, other forms of corpse disposal involving chemicals are becoming more popular, especially in the US. Dissolving animal and human corpses in hot water and potassium hydroxide (resomation) or freeze drying them in liquid nitrogen, vibrating the corpse (promession) are examples of this. [3]","Yes",null,"High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Funeral services","No","BI-2","BI02","Funeral servicesBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","Yes","Whether buried or cremated, bodies (and sometimes animals) are often washed in preparation for these and other burial services (such as embalming). [6] The quantity of water used varies. In Muslim funeral services, for example, a body will be washed three times. [7] \r\n\r\nWater cremation (resomation) is growing in popularity in the West as a more environmentally friendly way to dispose of human and animal corpses than traditional cremation. This involves dissolving corpses in a solution of 95% hot water and 5% potassium hydroxide. This is a water intensive process (250 gallons of water are needed per corpse). [3] In the US, pet water cremations are widespread but the practice in other countries, such as the UK (for both humans and animals) is still growing from its current low usage. [8] [9]","Yes",null,"High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Funeral services","No","E-1","E01","Funeral servicesE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","Yes","A typical business's activities could expose employees to infectious and hazardous substances. If a communicable disease has been the cause of death then there is a chance that employees handling the corpse at the funeral parlour could catch it. [22] If this is the case then in numerous countries medical personnel will inform the funeral services and relevant precautions will be taken. [6] However, in numerous countries around the globe the lack of regulation and resources in the funeral industry has led to high risk of infection or diseases contracted from corpses, as was found to be  the case in South Africa and Ireland. [25] [26] [29]\r\n\r\nAnother risk to employees comes from medical equipment and material that still contain hazardous substances. Examples include chemotherapy ports (ways to receive treatment into veins) which might still contain traces of radioactive chemotherapy agents. [11]\r\n\r\nInhalation or dermal contact with embalming fluids is also detrimental to employee health. [27] Formaldehyde, a common component, is both a skin irritant and a known carcinogen. [28] [19]\r\n\r\nGroundskeeping in cemetaries might also require the use of pesticides and fertilisers detrimental to human health. Employees will always need personal protective equipment when handling these substances. [30]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Funeral services","No","E-9","E09","Funeral servicesE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Funeral services","No","O-11","O11","Funeral servicesO11","Our business takes plants, trees or animals from the wild","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Funeral services","No","O-24","O24","Funeral servicesO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Funeral services","No","P-12","P12","Funeral servicesP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Funeral services","No","P-19","P19","Funeral servicesP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H2960))=TRUE, $Q2960, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Gambling and betting services","No","BI-12","BI12","Gambling and betting servicesBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Gambling and betting services","No","BI-7","BI07","Gambling and betting servicesBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Gambling and betting services","No","E-1","E01","Gambling and betting servicesE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Gambling and betting services","No","E-12","E12","Gambling and betting servicesE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Gambling and betting services","No","O-16","O16","Gambling and betting servicesO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Gambling and betting services","No","O-21","O21","Gambling and betting servicesO21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","High","BE05, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Gambling and betting services","No","P-10","P10","Gambling and betting servicesP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Gambling and betting services","No","P-19","P19","Gambling and betting servicesP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Gambling and betting services","No","P-3","P03","Gambling and betting servicesP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Geothermal energy generation","No","BS-6","BS06","Geothermal energy generationBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Geothermal energy generation","No","BS-4","BS04","Geothermal energy generationBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Geothermal energy generation","No","E-8","E08","Geothermal energy generationE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Geothermal energy generation","No","O-16","O16","Geothermal energy generationO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Geothermal energy generation","No","O-26","O26","Geothermal energy generationO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Geothermal energy generation","No","P-10","P10","Geothermal energy generationP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H3137))=TRUE, $Q3137, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Geothermal energy generation","No","P-17","P17","Geothermal energy generationP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Geothermal energy generation","No","P-4","P04","Geothermal energy generationP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Medical and dental services","No","BI-5","BI05","Medical and dental servicesBI05","Our business uses natural resources at levels which may undermine their availability for local communities","High","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Medical and dental services","No","BS-9","BS09","Medical and dental servicesBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Medical and dental services","No","E-8","E08","Medical and dental servicesE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H3200))=TRUE, $Q3200, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Medical and dental services","No","O-14","O14","Medical and dental servicesO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Medical and dental services","No","O-23","O23","Medical and dental servicesO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H3217))=TRUE, $Q3217, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Medical and dental services","No","P-15","P15","Medical and dental servicesP15","Our business's products, when used as intended, are likely to disrupt the natural environment","High","BE17","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Medical and dental services","No","P-18","P18","Medical and dental servicesP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Medical and dental services","No","P-4","P04","Medical and dental servicesP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes","Review","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default"]
["Human resource services","No","BS-1","BS01","Human resource servicesBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Human resource services","No","BS-9","BS09","Human resource servicesBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H3280))=TRUE, $Q3280, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Low","Default"]
["Human resource services","No","E-2","E02","Human resource servicesE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AM$1,$H3287))=TRUE, $Q3287, \"Default\")","v":"Default"},"Default"]
["Human resource services","No","O-15","O15","Human resource servicesO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Human resource services","No","O-27","O27","Human resource servicesO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Human resource services","No","P-1","P01","Human resource servicesP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Human resource services","No","P-18","P18",{"$f":"A3331&D3331","v":"Human resource servicesP18"},"Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,{"$f":"IF(O3331=\"Yes\", G3331, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Hydro and tidal energy generation","No","BI-1","BI01","Hydro and tidal energy generationBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Hydro and tidal energy generation","No","BI-11","BI11","Hydro and tidal energy generationBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Hydro and tidal energy generation","No","E-1","E01","Hydro and tidal energy generationE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Hydro and tidal energy generation","No","E-7","E07","Hydro and tidal energy generationE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Hydro and tidal energy generation","No","O-15","O15","Hydro and tidal energy generationO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","Yes","Flooding land for a hydroelectric reservoir has an extreme environmental impact: it destroys forests, wildlife habitats and agricultural land. Reservoir water is usually more stagnant than normal river water. As a result, the reservoir will have higher than normal amounts of sediments and nutrients, which can cultivate an excess of algae and other aquatic weeds. \r\n\r\nWith regards to tidal energy, damming a bay or estuary could also result in negative impacts on aquatic and shoreline ecosystems, as well as navigation and recreation.[9] The few studies that have been undertaken to date to identify the environmental impacts of a tidal power scheme have determined that each specific site is different and the impacts depend greatly upon local geography.[10]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Hydro and tidal energy generation","No","O-22","O22","Hydro and tidal energy generationO22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Hydro and tidal energy generation","No","P-1","P01","Hydro and tidal energy generationP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AJ$1,$H3415))=TRUE, $Q3415, \"Default\")","v":"Default"},"Default","Default","Default","Default"]
["Hydro and tidal energy generation","No","P-2","P02","Hydro and tidal energy generationP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Hydro and tidal energy generation","No","P-3","P03","Hydro and tidal energy generationP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Information services","No","BI-11","BI11","Information servicesBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","Yes","The information services industry provides the energy intensive infrastructure for data hosting to support data processing; search engines; websites; paid online advertising and streaming services. According to the International Energy Agency, data centres consume 200TWh of energy per year, equivalent to 1% of global energy use. [11] All the equipment needed ‚Äì servers, storage, networking ‚Äì is powered by electricity. [12] A large proportion of data centre usage today is through the cloud. It is estimated that 53% of all servers will be located in hyperscale cloud data centers by 2021. Despite efforts to move toward renewable sources for these, most electricity is derived from fossil fuels. [19] [20 [21]","Yes",null,"High","High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Information services","No","BS-4","BS04","Information servicesBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Information services","No","E-7","E07","Information servicesE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Information services","No","O-17","O17","Information servicesO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H3489))=TRUE, $Q3489, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Information services","No","O-26","O26","Information servicesO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Information services","No","O-8","O08","Information servicesO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Information services","No","P-17","P17","Information servicesP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Information services","No","P-3","P03","Information servicesP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","Many information services collect personal information with or without user consent or knowledge. Signing up for paid services  requires a customer to provide details such as name, address and credit card details. Despite giving agreement to use their information, poor cyber security controls often mean that users are commonly exposed to the threat of theft of their personal data from Spyware. [10] [27 [28] . A signifiant ethical issue arises when agreement to use personal data has not been given yet it is 'mined' as a product to be sold to the highest bidder - whether government or retailer - without the user's knowledge.[15]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default"]
["Insurance services","No","BI-2","BI02","Insurance servicesBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Insurance services","No","BS-10","BS10","Insurance servicesBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Insurance services","No","E-5","E05","Insurance servicesE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H3569))=TRUE, $Q3569, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Insurance services","No","O-14","O14","Insurance servicesO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Insurance services","No","O-26","O26","Insurance servicesO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Insurance services","No","P-12","P12","Insurance servicesP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Insurance services","No","P-17","P17","Insurance servicesP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Insurance services","No","P-28","P28","Insurance servicesP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Investment services","No","BI-10","BI10","Investment servicesBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"Yes","No",false,"Yes","Changed to Yes","Low","Default","Default","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Investment services","No","BS-6","BS06","Investment servicesBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H3649))=TRUE, $Q3649, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Investment services","No","E-6","E06","Investment servicesE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","Yes","Although the working hours in investment services are not as long as they may be at other financial institutions, there are still a significant proportion of roles and types of companies in which employees are routinely required to work overtime. In some asset manager roles, an average of 40-50 hours per week is standard. [27] At hedge funds, managers work an average of 65 hours a week, private equity employees worked an average of 75 hours a week, [28] and venture capital firms junior members usually work 50-60 hours a week. [29]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Investment services","No","O-14","O14","Investment servicesO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Investment services","No","O-25","O25","Investment servicesO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Investment services","No","O-9","O09","Investment servicesO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Investment services","No","P-22","P22","Investment servicesP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Investment services","No","P-28","P28","Investment servicesP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger rail transportation","No","BI-10","BI10","Passenger rail transportationBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger rail transportation","No","BS-10","BS10","Passenger rail transportationBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger rail transportation","No","E-6","E06","Passenger rail transportationE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","Yes","NA","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger rail transportation","No","O-1","O01","Passenger rail transportationO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","Yes","Land transportation is the dominant mode of transport in terms of demand for both public and the transfer of goods. [4] Transportation of goods and service is essential for economic activity and the public transport facilitates the economic activity of a city/region.[5] In regard to passenger transportation, specifically, light-duty vehicles account for the largest share of energy consumption. This is significantly higher than all modes of freight transportation, including heavy trucks, marine, and rail.[6]","Yes",null,"High","High","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H3760))=TRUE, $Q3760, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Passenger rail transportation","No","O-25","O25","Passenger rail transportationO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H3777))=TRUE, $Q3777, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger rail transportation","No","P-10","P10","Passenger rail transportationP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger rail transportation","No","P-2","P02","Passenger rail transportationP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger rail transportation","No","P-28","P28","Passenger rail transportationP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Library and museum services","No","BI-5","BI05","Library and museum servicesBI05","Our business uses natural resources at levels which may undermine their availability for local communities","High","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Library and museum services","No","BS-1","BS01","Library and museum servicesBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Library and museum services","No","E-10","E10","Library and museum servicesE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H3840))=TRUE, $Q3840, \"Default\")","v":"Default"},"Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AJ$1,$H3840))=TRUE, $Q3840, \"Default\")","v":"Default"},"Default","Default","Default","Default"]
["Library and museum services","No","O-13","O13","Library and museum servicesO13","Our business's core activities involve the ownership, management and/or investment of financial assets","High","BE23",0,"Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H3857))=TRUE, $Q3857, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Library and museum services","No","O-25","O25","Library and museum servicesO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Library and museum services","No","O-5","O05","Library and museum servicesO05","Our business builds physical infrastructure as a core activity","High","BE05, BE08, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Library and museum services","No","P-2","P02","Library and museum servicesP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Library and museum services","No","P-5","P05","Library and museum servicesP05","Our business only sells physical goods which it does not manufacture itself","Low","BE05","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Machinery repair services","No","BI-1","BI01","Machinery repair servicesBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Machinery repair services","No","BS-1","BS01","Machinery repair servicesBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H3921))=TRUE, $Q3921, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Machinery repair services","No","E-2","E02","Machinery repair servicesE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Machinery repair services","No","O-17","O17","Machinery repair servicesO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Machinery repair services","No","O-18","O18","Machinery repair servicesO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","Yes","Repairing services in machinery, transport equipment and metal products has the potential to produce waste water from cleaning, degreasing to remove dirt and oil accumulated during use of the product and surface treatment processes like painting, polishing and coating. Wastewater may be generated from oily operations related to maintenance and repair of metal products, parts, and machinery. [4] Specifically for ship repair work liquid waste is generated from ballast water, hull painting, from used lubricants and used oil while repair work of ship engines and equipment on board. [3]","Yes",null,"High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Machinery repair services","No","O-8","O08",{"$f":"A3971&D3971","v":"Machinery repair servicesO08"},"Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,{"$f":"IF(O3971=\"Yes\", G3971, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Machinery repair services","No","P-19","P19","Machinery repair servicesP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Machinery repair services","No","P-27","P27","Machinery repair servicesP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Machinery retail","Yes","BI-1","BI01","Machinery retailBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H4001))=TRUE, $Q4001, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Machinery retail","Yes","BS-3","BS03","Machinery retailBS03","Our business is registered in a recognised 'tax haven' or 'grey list' country","High","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Machinery retail","Yes","E-5","E05","Machinery retailE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Machinery retail","Yes","O-16","O16","Machinery retailO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Machinery retail","Yes","O-24","O24","Machinery retailO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Machinery retail","Yes","O-8","O08","Machinery retailO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H4064))=TRUE, $Q4064, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Machinery retail","Yes","P-23","P23","Machinery retailP23","Our business's products may be addictive","High","BE17, BE15","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H4081))=TRUE, $Q4081, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Machinery retail","Yes","P-27","P27","Machinery retailP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of agricultural chemicals and products","Yes","BI-1","BI01","Manufacture of agricultural chemicals and productsBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"Yes","Yes","The Business Activity is dependent on fossil fuel for its operations. Agrochemical production plants require feedstocks such as natural gas and crude oil to power machines. [1]Many agrochemical industry processes use machine drives (mainly electric motors, pumps, and fans) to pump, compress, or move feedstock, and end-products. Fossil fuel consumption in the EU organic chemical sector was valued at 3.1 million tonnes of oil equivalent in 2017.[38]","Yes",null,"High","High","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of agricultural chemicals and products","Yes","BI-9","BI09","Manufacture of agricultural chemicals and productsBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"Yes","Yes","The agricultural chemicals and products are made from multiple inputs. Various raw materials such as water, hydrocarbons (natural gas), elements like calcium and sulfur, micronutrients (Boron, Copper, Iron, and Manganese), and compounds like ammonia are required for the synthesis of agricultural chemicals. The product on average comprises more than a dozen components.[11]","Yes",null,"High","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of agricultural chemicals and products","Yes","E-13","E13","Manufacture of agricultural chemicals and productsE13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","High","BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of agricultural chemicals and products","Yes","O-16","O16","Manufacture of agricultural chemicals and productsO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of agricultural chemicals and products","Yes","O-24","O24","Manufacture of agricultural chemicals and productsO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of agricultural chemicals and products","Yes","O-8","O08","Manufacture of agricultural chemicals and productsO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of agricultural chemicals and products","Yes","P-19","P19","Manufacture of agricultural chemicals and productsP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"Yes","Yes","Products may contain nitrogen, ammonia, and heavy metals (arsenic, cadmium, and uranium). These metals are used as a catalysts that increases the rate of chemical reaction for product formation.[45] Toxic heavy metals not only pollute the soil but also get accumulated in food grains, fruits, and vegetables.[16] These heavy metals may accumulate in soil with repeated fertilizer applications. Cadmium is the heavy metal of most concern because it may affect human health like kidney disease, and other adverse effects on pulmonary, cardiovascular, and musculoskeletal systems.[46]","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of agricultural chemicals and products","Yes","P-8","P08","Manufacture of agricultural chemicals and productsP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of alcoholic beverages","Yes","BI-12","BI12","Manufacture of alcoholic beveragesBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","No",false,"No","One of the primary activities of this business activity is cell manufacturing which is done by means of mold casting, stamping and extrusions. These processes require heat for melting of lead. Similarly, formation of cell lead oxide paste to cover the cells and their subsequent curing in a temperature-controlled room requires heat which is usually generated using liquified petroleum gas or oil. [1][2]","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of alcoholic beverages","Yes","BI-9","BI09","Manufacture of alcoholic beveragesBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"Yes","Yes","Packaging is a large input for the alcoholic beverage sector, namely glass, aluminium, cork and paper/cardboard. These inputs can have extensive environmental impacts associated with their production and end-of-life. [2][3][4][5]","Yes",null,"High","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of alcoholic beverages","Yes","E-5","E05","Manufacture of alcoholic beveragesE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of alcoholic beverages","Yes","O-16","O16","Manufacture of alcoholic beveragesO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of alcoholic beverages","Yes","O-20","O20","Manufacture of alcoholic beveragesO20","Our business generates hazardous substances either intentionally or as a by-product of its activities","High","BE05","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes - consistency","High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of alcoholic beverages","Yes","O-7","O07","Manufacture of alcoholic beveragesO07","Our business undertakes experiments on human subjects","High","BE20","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of alcoholic beverages","Yes","P-21","P21","Manufacture of alcoholic beveragesP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AJ$1,$H4265))=TRUE, $Q4265, \"Default\")","v":"Default"},"Default","Default","Default","Default"]
["Manufacture of alcoholic beverages","Yes","P-26","P26","Manufacture of alcoholic beveragesP26","Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"Yes","Evaluate","NA","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of chemicals","Yes","BI-12","BI12","Manufacture of chemicalsBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","Yes","The business activies involve the combination of different metals, organic and inorganic compounds as product inputs. It has drawn particular attention from the international community due to their toxicity and widespread human and environmental exposures through occupational and environmental routes. The harmul substances includes arsenic, cadmium, cyanide, mercury, chromium and lead. A wide variety of volatile solvents are also used to create paints and coatings, including aliphatic and aromatic hydrocarbons, alcohols, ketones and so forth. [8][28]","Yes",null,"High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of chemicals","Yes","BS-6","BS06","Manufacture of chemicalsBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","Corporate lobbying by chemicals companies can influence environmental or human health laws and regulations that pertain to the manufacture, use, and disposal of chemical substances. Chemical manufacturers may need permits or licences which will set out the limits to adhere to in terms of pollution and harm to human health. An environmental permit from a national or local authority may be required where an installation is producing and/or disposing of certain chemicals or chemical products, including radioactive substances. Water use and discharge and trade effluent permits may also be required. Therefore, companies spend significant amounts on lobbying and political contributions, changes in laws or policies which can impact companies‚Äô business, long-term sustainability risks, including climate change and chemical safety.[6] [7][28]","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of chemicals","Yes","E-4","E04","Manufacture of chemicalsE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of chemicals","Yes","E-9","E09","Manufacture of chemicalsE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of chemicals","Yes","O-23","O23","Manufacture of chemicalsO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of chemicals","Yes","P-10","P10","Manufacture of chemicalsP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of chemicals","Yes","P-16","P16","Manufacture of chemicalsP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate","Products such as furniture polish, paints, varnishes all likely sources of VOCs (Volatile organic compounds) in indoor air. There are a lot of chemically-made compounds that go into paint. Once these chemicals are used within and on other  products, they are released into the environment. VOCs include benzene, carbon monoxide, formaldehyde, naphthalene, nitrogen dioxide, polyaromatic hydrocarbons, trichloroethylene and tetrachloroethylene [9]. Benzene in particular is a proven carcinogen. Spending time in a poorly ventilated and newly painted room could expose people to elevated benzene levels.[9][28][39]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H4352))=TRUE, $Q4352, \"Default\")","v":"Default"},"High","Default","Default","Default","Default","Default","Default"]
["Manufacture of chemicals","Yes","P-26","P26","Manufacture of chemicalsP26","Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of basic metals","Yes","BI-4","BI04","Manufacture of basic metalsBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of basic metals","Yes","BI-8","BI08","Manufacture of basic metalsBI08","Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Low","BE01, BE06","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H4384))=TRUE, $Q4384, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of basic metals","Yes","E-3","E03","Manufacture of basic metalsE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","Yes","Workers involved in metal manufacturing are at elevated risk of movement and posture related risks while they work do to the physical nature of their work.[20] This led many employees undertaking this Business Activity to believe that they would be unable to do their job at age 60.[20]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of basic metals","Yes","O-15","O15","Manufacture of basic metalsO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H4417))=TRUE, $Q4417, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of basic metals","Yes","O-23","O23","Manufacture of basic metalsO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of basic metals","Yes","O-4","O04","Manufacture of basic metalsO04","Our business manages, stores or distributes hazardous substances","High","BE05","Yes","Yes",0,"Yes","Yes","The primary metals industry has been identified as one of the largest emitters of toxic chemical by-products.[6] During refining and smelting, heavy metals such as arsenic, cadmium, and other potentially harmful substances such as sulfur dioxide can be vaporized or are left over in solid waste materials, which then must be stored pending treatment or disposal.[10][13][23]","No","Changed to No - captured","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H4432))=TRUE, $Q4432, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of basic metals","Yes","P-18","P18","Manufacture of basic metalsP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of basic metals","Yes","P-26","P26","Manufacture of basic metalsP26","Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of batteries","Yes","BI-11","BI11","Manufacture of batteriesBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of batteries","Yes","BI-8","BI08","Manufacture of batteriesBI08","Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Low","BE01, BE06","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AM$1,$H4477))=TRUE, $Q4477, \"Default\")","v":"Default"},"Default"]
["Manufacture of batteries","Yes","E-10","E10","Manufacture of batteriesE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of batteries","Yes","O-15","O15","Manufacture of batteriesO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of batteries","Yes","O-23","O23","Manufacture of batteriesO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of batteries","Yes","P-1","P01","Manufacture of batteriesP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of batteries","Yes","P-18","P18","Manufacture of batteriesP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate","Lead and cadmium are toxic metals present in batteries that can seep into the soil, groundwater and surface water through landfill and release toxin into the air when they are burnt in municipal waste incinerators. Elevated levels of lead and other toxic metals in the environment can result in decreased growth & reproduction in plants, animals and neurological effects in vertebrates. [24]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","High","Default","Default","Default","Default","Default","Default"]
["Manufacture of batteries","Yes","P-5","P05","Manufacture of batteriesP05","Our business only sells physical goods which it does not manufacture itself","Low","BE05","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of cement, lime and plaster","Yes","BI-11","BI11","Manufacture of cement, lime and plasterBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H4561))=TRUE, $Q4561, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of cement, lime and plaster","Yes","BI-9","BI09","Manufacture of cement, lime and plasterBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"Yes","Yes","Cement is made up of limestone, clay and gypsum.[6] Concrete is made using cement, water and various aggregates such as, gravel, crushed stone, sand, slag, recycled concrete.[10]","Yes",null,"High","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of cement, lime and plaster","Yes","BS-9","BS09","Manufacture of cement, lime and plasterBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of cement, lime and plaster","Yes","O-11","O11","Manufacture of cement, lime and plasterO11","Our business takes plants, trees or animals from the wild","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of cement, lime and plaster","Yes","O-22","O22",{"$f":"A4611&D4611","v":"Manufacture of cement, lime and plasterO22"},"Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,{"$f":"IF(O4611=\"Yes\", G4611, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of cement, lime and plaster","Yes","P-1","P01","Manufacture of cement, lime and plasterP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H4624))=TRUE, $Q4624, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of cement, lime and plaster","Yes","P-19","P19","Manufacture of cement, lime and plasterP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of cement, lime and plaster","Yes","P-25","P25","Manufacture of cement, lime and plasterP25","Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale","High","BE16","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H4641))=TRUE, $Q4641, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of cement, lime and plaster","Yes","P-9","P09","Manufacture of cement, lime and plasterP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of cleaning products and cosmetics","Yes","BI-7","BI07","Manufacture of cleaning products and cosmeticsBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of cleaning products and cosmetics","Yes","BS-9","BS09",{"$f":"A4675&D4675","v":"Manufacture of cleaning products and cosmeticsBS09"},"Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,{"$f":"IF(O4675=\"Yes\", G4675, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of cleaning products and cosmetics","Yes","E-6","E06","Manufacture of cleaning products and cosmeticsE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of cleaning products and cosmetics","Yes","O-22","O22","Manufacture of cleaning products and cosmeticsO22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H4704))=TRUE, $Q4704, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of cleaning products and cosmetics","Yes","O-7","O07","Manufacture of cleaning products and cosmeticsO07","Our business undertakes experiments on human subjects","High","BE20","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default"]
["Manufacture of cleaning products and cosmetics","Yes","P-17","P17","Manufacture of cleaning products and cosmeticsP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"Yes","Yes","Regulation on cleaning and personal product manufacturing is typically more stringent in preventing social impacts than environmental impacts. Even so, in many countries, chemicals highly detrimental to human health remain legal and widely used: these include toxic and carcinogenic substances such as the endocrine disruptors (EDCs) triclosan and phthalates, which are linked to developmental and reproductive toxicity, as well as cancer. [15] [16] [3] [17] Personal care products also remain an important source of VOCs such as chloromethane, which can be detrimental to human health. [18] One of the key challenges in the industry is a lack of research estimating safe exposure levels to substances such as EDCs and VOCs which, present in small, safe quantities in a range of daily items, cumulatively become harmful. [19]\r\n\r\nEnvironmental regulation with regard to personal products is significantly less developed, and persistent and bioaccumulative substances such as microplastics, other nanoparticles and fragrance musk remain common. These threaten the environment when they reach water, soil and air after use, bioaccumulating in aquatic wildlife and reaching the food chain. [2]","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of cleaning products and cosmetics","Yes","P-3","P03","Manufacture of cleaning products and cosmeticsP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of coke oven and refined petroleum products","Yes","BI-10","BI10","Manufacture of coke oven and refined petroleum productsBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of coke oven and refined petroleum products","Yes","BI-7","BI07","Manufacture of coke oven and refined petroleum productsBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of coke oven and refined petroleum products","Yes","BS-7","BS07","Manufacture of coke oven and refined petroleum productsBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of coke oven and refined petroleum products","Yes","O-14","O14","Manufacture of coke oven and refined petroleum productsO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of coke oven and refined petroleum products","Yes","O-16","O16","Manufacture of coke oven and refined petroleum productsO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of coke oven and refined petroleum products","Yes","O-9","O09","Manufacture of coke oven and refined petroleum productsO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of coke oven and refined petroleum products","Yes","P-17","P17","Manufacture of coke oven and refined petroleum productsP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"Yes","Yes","A typical business' goods, coke fuel and petroleum products contain substances toxic both to human health and the environment. In the U.S just storing coke fuel raised objections among local residents due to the dusts that blow off of stored coke, and from run-off into waterways. Although coke is composed largely of carbon, impurities still remain in the form of some volatile hydrocarbons and forms of elemental nitrogen, sulfur, nickel, vanadium and other heavy metals. [49]","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of coke oven and refined petroleum products","Yes","P-27","P27","Manufacture of coke oven and refined petroleum productsP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"Yes","Yes","All the various fuels included in this Business Activity are designed for single use and used up during combustion. Lubricant oils, petroleum jellies, white spirit could also be said to be used once for their various purposes. White spirit, for example, is used in paints, coatings, varnishes and printer inks and in industry is used as a solvent for degreasing and cleaning. [52] Some packaging will be necessary in order for the product to be used safely by the consumer, however, as this Business Activity encompasses refineries and manufacturers who sell to other businesses, the repurposing of the final product packaging is not a concern here.","Yes",null,"Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Low","Default","Default","Default","Default"]
["Manufacture of consumer durables","Yes","BI-10","BI10","Manufacture of consumer durablesBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of consumer durables","Yes","BS-11","BS11","Manufacture of consumer durablesBS11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Moderate","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of consumer durables","Yes","BS-8","BS08","Manufacture of consumer durablesBS08","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Low","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AJ$1,$H4860))=TRUE, $Q4860, \"Default\")","v":"Default"},"Default","Default","Default","Default"]
["Manufacture of consumer durables","Yes","E-4","E04","Manufacture of consumer durablesE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of consumer durables","Yes","O-21","O21","Manufacture of consumer durablesO21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","High","BE05, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of consumer durables","Yes","O-9","O09","Manufacture of consumer durablesO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AM$1,$H4902))=TRUE, $Q4902, \"Default\")","v":"Default"},"Default"]
["Manufacture of consumer durables","Yes","P-11","P11","Manufacture of consumer durablesP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of consumer durables","Yes","P-28","P28","Manufacture of consumer durablesP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electronic products","Yes","BI-11","BI11","Manufacture of electronic productsBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electronic products","Yes","BI-6","BI06","Manufacture of electronic productsBI06","Our business's core product inputs or end products are perishable","High","BE07","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electronic products","Yes","BS-8","BS08","Manufacture of electronic productsBS08","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Low","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electronic products","Yes","E-9","E09","Manufacture of electronic productsE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","Yes","A lot of globally recognised brands that sell electronic products outsource production to contract manufacturers. These manufacturers often have to respond to external pressures and unpredictable production schedules by using non-standard forms of employment to ensure that demand is met. Flexibility increased through various means, including greater use of part-time, temporary, casual and zero-hour contracts. [1] [8]","No","Changed to No","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electronic products","Yes","O-14","O14","Manufacture of electronic productsO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electronic products","Yes","P-1","P01","Manufacture of electronic productsP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electronic products","Yes","P-16","P16","Manufacture of electronic productsP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electronic products","Yes","P-25","P25","Manufacture of electronic productsP25","Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale","High","BE16","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of food and beverage","Yes","BI-1","BI01","Manufacture of food and beverageBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H5024))=TRUE, $Q5024, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of food and beverage","Yes","BI-6","BI06","Manufacture of food and beverageBI06","Our business's core product inputs or end products are perishable","High","BE07","Yes","Yes",0,"Yes","Yes","Inputs for packaged food and beverage are perishable, resulting in significant losses and waste.","Yes",null,"High","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of food and beverage","Yes","E-1","E01","Manufacture of food and beverageE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of food and beverage","Yes","O-13","O13","Manufacture of food and beverageO13","Our business's core activities involve the ownership, management and/or investment of financial assets","High","BE23",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of food and beverage","Yes","O-22","O22","Manufacture of food and beverageO22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of food and beverage","Yes","O-8","O08","Manufacture of food and beverageO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of food and beverage","Yes","P-16","P16","Manufacture of food and beverageP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of food and beverage","Yes","P-4","P04","Manufacture of food and beverageP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of jewellery and watches","Yes","BI-1","BI01","Manufacture of jewellery and watchesBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of jewellery and watches","Yes","BS-4","BS04","Manufacture of jewellery and watchesBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of jewellery and watches","Yes","BS-7","BS07","Manufacture of jewellery and watchesBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of jewellery and watches","Yes","O-13","O13","Manufacture of jewellery and watchesO13","Our business's core activities involve the ownership, management and/or investment of financial assets","High","BE23",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of jewellery and watches","Yes","O-17","O17","Manufacture of jewellery and watchesO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of jewellery and watches","Yes","O-8","O08","Manufacture of jewellery and watchesO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of jewellery and watches","Yes","P-14","P14",{"$f":"A5187&D5187","v":"Manufacture of jewellery and watchesP14"},"Our business's products require detailed instructions to operate safely","High","BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,{"$f":"IF(O5187=\"Yes\", G5187, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of jewellery and watches","Yes","P-27","P27","Manufacture of jewellery and watchesP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H5201))=TRUE, $Q5201, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of machinery","Yes","BI-2","BI02","Manufacture of machineryBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes","High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of machinery","Yes","BI-9","BI09","Manufacture of machineryBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"Yes","Yes","\r\nMachinery manufacturing relies on the use and combination of large amounts of raw materials (e.g. steel, plastics, rubber, paints and glass) and different components for production. These materials and components are mainly obtained from a variety of active suppliers which constitute the manufacture's production network. [3] [14] [15] [16] \r\n","Yes",null,"High","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of machinery","Yes","BS-7","BS07","Manufacture of machineryBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of machinery","Yes","O-11","O11","Manufacture of machineryO11","Our business takes plants, trees or animals from the wild","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of machinery","Yes","O-13","O13","Manufacture of machineryO13","Our business's core activities involve the ownership, management and/or investment of financial assets","High","BE23",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of machinery","Yes","O-27","O27","Manufacture of machineryO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of machinery","Yes","P-15","P15","Manufacture of machineryP15","Our business's products, when used as intended, are likely to disrupt the natural environment","High","BE17","Yes",0,0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H5281))=TRUE, $Q5281, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of machinery","Yes","P-27","P27","Manufacture of machineryP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of machinery","Yes","P-9","P09","Manufacture of machineryP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of other metal-based products","Yes","BI-9","BI09",{"$f":"A5315&D5315","v":"Manufacture of other metal-based productsBI09"},"Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"Yes","No",false,"Yes","Changed to Yes",{"$f":"IF(O5315=\"Yes\", G5315, \"Default\")","v":"High"},"Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of other metal-based products","Yes","E-12","E12","Manufacture of other metal-based productsE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of other metal-based products","Yes","O-12","O12","Manufacture of other metal-based productsO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H5344))=TRUE, $Q5344, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of other metal-based products","Yes","O-15","O15","Manufacture of other metal-based productsO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of other metal-based products","Yes","O-7","O07","Manufacture of other metal-based productsO07","Our business undertakes experiments on human subjects","High","BE20","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of other metal-based products","Yes","P-19","P19","Manufacture of other metal-based productsP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of other metal-based products","Yes","P-22","P22","Manufacture of other metal-based productsP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of other metal-based products","Yes","P-9","P09","Manufacture of other metal-based productsP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"Yes","Split","This risk is applied only to the manufacturing of weapons and ammunition and not typical of all other sub sectors in metal based products manufacturing. By function, weapons are intended to cause harm to people. The demand in the manufacturing of weapons and ammunition segment is driven partly by hunters, gun enthusiasts, and defence departments in governments. [31]","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of combustion engine motor vehicles","Yes","BS-10","BS10","Manufacture of combustion engine motor vehiclesBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of combustion engine motor vehicles","Yes","BS-6","BS06","Manufacture of combustion engine motor vehiclesBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of combustion engine motor vehicles","Yes","O-12","O12","Manufacture of combustion engine motor vehiclesO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of combustion engine motor vehicles","Yes","O-2","O02","Manufacture of combustion engine motor vehiclesO02","Our business's core activity is the generation of energy from fossil fuels","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of combustion engine motor vehicles","Yes","O-7","O07","Manufacture of combustion engine motor vehiclesO07","Our business undertakes experiments on human subjects","High","BE20","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of combustion engine motor vehicles","Yes","P-10","P10","Manufacture of combustion engine motor vehiclesP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of combustion engine motor vehicles","Yes","P-26","P26","Manufacture of combustion engine motor vehiclesP26","Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"Yes","Evaluate","NA","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of combustion engine motor vehicles","Yes","P-7","P07","Manufacture of combustion engine motor vehiclesP07","Our business's products or associated packaging are disposable or are likely to have a useful life of less than 5 years","High","BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of glass","Yes","BI-8","BI08","Manufacture of glassBI08","Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Low","BE01, BE06","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of glass","Yes","BS-6","BS06","Manufacture of glassBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of glass","Yes","E-4","E04","Manufacture of glassE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H5521))=TRUE, $Q5521, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of glass","Yes","O-12","O12","Manufacture of glassO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of glass","Yes","O-5","O05","Manufacture of glassO05","Our business builds physical infrastructure as a core activity","High","BE05, BE08, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of glass","Yes","P-18","P18","Manufacture of glassP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of glass","Yes","P-26","P26","Manufacture of glassP26","Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"Yes","Evaluate","NA","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of other electronic components and boards","Yes","BI-11","BI11","Manufacture of other electronic components and boardsBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H5584))=TRUE, $Q5584, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of other electronic components and boards","Yes","BI-8","BI08","Manufacture of other electronic components and boardsBI08","Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Low","BE01, BE06","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of other electronic components and boards","Yes","BS-5","BS05","Manufacture of other electronic components and boardsBS05","Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H5601))=TRUE, $Q5601, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of other electronic components and boards","Yes","E-4","E04","Manufacture of other electronic components and boardsE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of other electronic components and boards","Yes","O-12","O12","Manufacture of other electronic components and boardsO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of other electronic components and boards","Yes","O-24","O24","Manufacture of other electronic components and boardsO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"Yes","Yes","NA","Yes",null,"High","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of other electronic components and boards","Yes","P-18","P18","Manufacture of other electronic components and boardsP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of other electronic components and boards","Yes","P-25","P25","Manufacture of other electronic components and boardsP25","Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale","High","BE16","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H5664))=TRUE, $Q5664, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of other electronic components and boards","Yes","P-8","P08","Manufacture of other electronic components and boardsP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of paper and paper products","Yes","BI-3","BI03","Manufacture of paper and paper productsBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H5681))=TRUE, $Q5681, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of paper and paper products","Yes","BS-5","BS05","Manufacture of paper and paper productsBS05","Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of paper and paper products","Yes","E-4","E04","Manufacture of paper and paper productsE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of paper and paper products","Yes","O-12","O12","Manufacture of paper and paper productsO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of paper and paper products","Yes","O-6","O06","Manufacture of paper and paper productsO06","Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","Yes","The manufacture of pulp and paper requires a number of stages that involve heavy machinery. These stages include debarking and grinding logs (if not provided as chips) pressure vessels for pulping, pulp cleaning, vacuum boxes to remove excess water and a long series of heated rollers to press and dry the paper. Pulp and paper manufacturing can also be very hazardous due to massive weights and falling, rolling, and/or sliding pulpwood loads. Workers may be struck or crushed by loads or suffer lacerations from the misuse of equipment, particularly when machines are used improperly or without proper safeguards. [1] [2] [8] [11] [24]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of paper and paper products","Yes","P-13","P13","Manufacture of paper and paper productsP13","Our business's products consume water, energy or other inputs during use","Moderate","BE15","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H5744))=TRUE, $Q5744, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of paper and paper products","Yes","P-25","P25","Manufacture of paper and paper productsP25","Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale","High","BE16","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of paper and paper products","Yes","P-8","P08","Manufacture of paper and paper productsP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electromedical and irradiation equipment","Yes","BI-8","BI08","Manufacture of electromedical and irradiation equipmentBI08","Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Low","BE01, BE06","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electromedical and irradiation equipment","Yes","BS-5","BS05","Manufacture of electromedical and irradiation equipmentBS05","Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electromedical and irradiation equipment","Yes","O-10","O10","Manufacture of electromedical and irradiation equipmentO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electromedical and irradiation equipment","Yes","O-11","O11","Manufacture of electromedical and irradiation equipmentO11","Our business takes plants, trees or animals from the wild","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H5808))=TRUE, $Q5808, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electromedical and irradiation equipment","Yes","O-22","O22","Manufacture of electromedical and irradiation equipmentO22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electromedical and irradiation equipment","Yes","P-17","P17","Manufacture of electromedical and irradiation equipmentP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"Yes","Yes","Medical devices and irradiation equipment might contain a variety of harmful substances. 40% of plastics (PVC) in medical devices contain phthalates. Some plastics also contain bisphenol A (BPA). These substances can be found in such items as blood bags, tubings, catheters and implants. [31][32][44] Other harmful substances include radioactive material which is injected, inhaled or swallowed by a patient to diagnose illnesses. Devices such as gamma cameras only function by detecting radioactive material. [33] Furthermore, mercury can be found in thermometers and blood pressure devices, although the World Health Organization and Health Care Without Harm launched a program to phase out mercury by 2020. [34]","No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H5841))=TRUE, $Q5841, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electromedical and irradiation equipment","Yes","P-25","P25","Manufacture of electromedical and irradiation equipmentP25","Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale","High","BE16","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes","Review","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electromedical and irradiation equipment","Yes","P-8","P08","Manufacture of electromedical and irradiation equipmentP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of pharmaceuticals","Yes","BI-7","BI07","Manufacture of pharmaceuticalsBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of pharmaceuticals","Yes","BS-8","BS08","Manufacture of pharmaceuticalsBS08","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Low","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of pharmaceuticals","Yes","E-3","E03","Manufacture of pharmaceuticalsE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of pharmaceuticals","Yes","O-11","O11","Manufacture of pharmaceuticalsO11","Our business takes plants, trees or animals from the wild","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of pharmaceuticals","Yes","O-27","O27","Manufacture of pharmaceuticalsO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of pharmaceuticals","Yes","P-17","P17","Manufacture of pharmaceuticalsP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of pharmaceuticals","Yes","P-28","P28","Manufacture of pharmaceuticalsP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of plastics and plastic products","Yes","BI-10","BI10",{"$f":"A5955&D5955","v":"Manufacture of plastics and plastic productsBI10"},"Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,{"$f":"IF(O5955=\"Yes\", G5955, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of plastics and plastic products","Yes","BI-6","BI06","Manufacture of plastics and plastic productsBI06","Our business's core product inputs or end products are perishable","High","BE07","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of plastics and plastic products","Yes","BS-4","BS04","Manufacture of plastics and plastic productsBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of plastics and plastic products","Yes","E-3","E03","Manufacture of plastics and plastic productsE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","Yes","Factory and production line workers perform repetitive tasks to monitor automated processes, read meters, add materials to processes, check and maintain equipment, package final products, clean equipment and facilities. Across the plastic lifecycle, factory and production workers are exposed to the risk of musculoskeletal disorders from repetitive heavy lifting, reaching overhead, and pushing and pulling of heavy loads. [42] [44]","Yes",null,"Moderate",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H5985))=TRUE, $Q5985, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of plastics and plastic products","Yes","O-15","O15","Manufacture of plastics and plastic productsO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of plastics and plastic products","Yes","O-22","O22","Manufacture of plastics and plastic productsO22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of plastics and plastic products","Yes","P-16","P16","Manufacture of plastics and plastic productsP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate","Information on chemicals used to manufacture plastic, and chemicals present in final plastic products, are not fully identified, and is not publicly available. Many of these chemicals are not bound to the plastic polymer, and as such are prone to leaching during use. [70]","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of plastics and plastic products","Yes","P-24","P24","Manufacture of plastics and plastic productsP24","Our business's products are likely to cause harm to people when used incorrectly or when used excessively, and are sold to consumers rather than other businesses","Moderate","BE17, BE15,BE16","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of printed products","Yes","BI-10","BI10","Manufacture of printed productsBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H6048))=TRUE, $Q6048, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of printed products","Yes","BS-10","BS10","Manufacture of printed productsBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of printed products","Yes","BS-4","BS04","Manufacture of printed productsBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H6065))=TRUE, $Q6065, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of printed products","Yes","E-3","E03","Manufacture of printed productsE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of printed products","Yes","O-10","O10","Manufacture of printed productsO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of printed products","Yes","O-4","O04","Manufacture of printed productsO04","Our business manages, stores or distributes hazardous substances","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of printed products","Yes","P-16","P16","Manufacture of printed productsP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of printed products","Yes","P-24","P24","Manufacture of printed productsP24","Our business's products are likely to cause harm to people when used incorrectly or when used excessively, and are sold to consumers rather than other businesses","Moderate","BE17, BE15,BE16","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H6128))=TRUE, $Q6128, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of rubber products","Yes","BI-10","BI10","Manufacture of rubber productsBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of rubber products","Yes","BI-6","BI06","Manufacture of rubber productsBI06","Our business's core product inputs or end products are perishable","High","BE07","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of rubber products","Yes","E-10","E10","Manufacture of rubber productsE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","Yes","Workers with basic or lower secondary education is high in the rubber industry. [22] Manual handling and repetitive work is characteristic of the rubber manufacturing factories. [2] Typical problems include inadequate safety standards, inappropriate use of toxic chemicals, discrimination and persistent long working hours. [25]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of rubber products","Yes","E-2","E02","Manufacture of rubber productsE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of rubber products","Yes","O-10","O10","Manufacture of rubber productsO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of rubber products","Yes","O-23","O23","Manufacture of rubber productsO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H6193))=TRUE, $Q6193, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of rubber products","Yes","P-16","P16","Manufacture of rubber productsP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate","Rubber products like tyres are made of rubber, which contains about 50% natural and synthetic polymers. These synthetic polymers when broken down through abrasion and friction to smaller fragments, falls within the definition of a microplastic. [47] Studies reveal that microplastics released from car tyres and brake systems are a major source of marine plastic pollution. [48] Microplastics are polymers smaller than 5mm, and they are hazardous to the health of animals that are exposed to them. The shape and densities of the microplastics results in them disperse throughout habitats, making them available for different species to eat and even affecting growth of crops. [48]","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of rubber products","Yes","P-20","P20","Manufacture of rubber productsP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of semiconductors","Yes","BI-1","BI01","Manufacture of semiconductorsBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of semiconductors","Yes","BI-6","BI06","Manufacture of semiconductorsBI06","Our business's core product inputs or end products are perishable","High","BE07","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of semiconductors","Yes","BS-9","BS09","Manufacture of semiconductorsBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H6256))=TRUE, $Q6256, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of semiconductors","Yes","E-2","E02","Manufacture of semiconductorsE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of semiconductors","Yes","O-18","O18","Manufacture of semiconductorsO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","Yes","The production of semiconductors results in chemical-heavy wastewater. Chemicals include arsenic, hydrogen peroxide and ammonium hydroxide, which are toxic and highly corrosive. [6] [7] [2] [5]","Yes",null,"High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of semiconductors","Yes","O-21","O21","Manufacture of semiconductorsO21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","High","BE05, BE09","Yes","Yes",0,"Yes","Yes","Leakage of underground organic solvent storage tanks within fabs can also lead to toxic liquid emissions. These chemicals contaminate groundwater and drinking water. Such incidences have led to the designation of ‚ÄòSuperfund‚Äô sites in the US. [14] [2] [15] [16]","No","Changed to no - captured","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of semiconductors","Yes","O-9","O09","Manufacture of semiconductorsO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of semiconductors","Yes","P-23","P23","Manufacture of semiconductorsP23","Our business's products may be addictive","High","BE17, BE15","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of ships, trains, air and spacecrafts","Yes","BI-1","BI01","Manufacture of ships, trains, air and spacecraftsBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of ships, trains, air and spacecrafts","Yes","BI-3","BI03","Manufacture of ships, trains, air and spacecraftsBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of ships, trains, air and spacecrafts","Yes","BS-7","BS07","Manufacture of ships, trains, air and spacecraftsBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AM$1,$H6347))=TRUE, $Q6347, \"Default\")","v":"Default"},"Default"]
["Manufacture of ships, trains, air and spacecrafts","Yes","E-6","E06","Manufacture of ships, trains, air and spacecraftsE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of ships, trains, air and spacecrafts","Yes","O-1","O01","Manufacture of ships, trains, air and spacecraftsO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of ships, trains, air and spacecrafts","Yes","O-21","O21","Manufacture of ships, trains, air and spacecraftsO21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","High","BE05, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of ships, trains, air and spacecrafts","Yes","P-13","P13","Manufacture of ships, trains, air and spacecraftsP13","Our business's products consume water, energy or other inputs during use","Moderate","BE15","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of ships, trains, air and spacecrafts","Yes","P-23","P23","Manufacture of ships, trains, air and spacecraftsP23","Our business's products may be addictive","High","BE17, BE15","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of ships, trains, air and spacecrafts","Yes","P-3","P03","Manufacture of ships, trains, air and spacecraftsP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of textiles and apparel","Yes","BI-5","BI05","Manufacture of textiles and apparelBI05","Our business uses natural resources at levels which may undermine their availability for local communities","High","BE09","Yes","Yes",0,"Yes","NA",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of textiles and apparel","Yes","BS-7","BS07","Manufacture of textiles and apparelBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of textiles and apparel","Yes","E-14","E14","Manufacture of textiles and apparelE14","Our business is part of the gig economy","High","BE11,BE12, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H6448))=TRUE, $Q6448, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of textiles and apparel","Yes","O-1","O01","Manufacture of textiles and apparelO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of textiles and apparel","Yes","O-26","O26","Manufacture of textiles and apparelO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","NA",false,"Yes","Changed to Yes - manufacturing","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AJ$1,$H6475))=TRUE, $Q6475, \"Default\")","v":"Default"},"Default","Default","Default","Default"]
["Manufacture of textiles and apparel","Yes","P-15","P15","Manufacture of textiles and apparelP15","Our business's products, when used as intended, are likely to disrupt the natural environment","High","BE17","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of textiles and apparel","Yes","P-17","P17","Manufacture of textiles and apparelP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of textiles and apparel","Yes","P-9","P09","Manufacture of textiles and apparelP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of tobacco products","Yes","BI-5","BI05","Manufacture of tobacco productsBI05","Our business uses natural resources at levels which may undermine their availability for local communities","High","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of tobacco products","Yes","BS-11","BS11","Manufacture of tobacco productsBS11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Moderate","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of tobacco products","Yes","E-14","E14","Manufacture of tobacco productsE14","Our business is part of the gig economy","High","BE11,BE12, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of tobacco products","Yes","O-10","O10","Manufacture of tobacco productsO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of tobacco products","Yes","O-20","O20","Manufacture of tobacco productsO20","Our business generates hazardous substances either intentionally or as a by-product of its activities","High","BE05","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes - consistency","High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of tobacco products","Yes","P-11","P11","Manufacture of tobacco productsP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"Yes","Yes","Chewing tobacco and/or smokeless tobacco consist of tobacco or blend of tobacco that's chewed, sucked or sniffed rather than smoked.[47]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Moderate","Moderate","Default","Default","Default","Default","Default","Default"]
["Manufacture of tobacco products","Yes","P-26","P26",{"$f":"A6595&D6595","v":"Manufacture of tobacco productsP26"},"Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"Yes","Evaluate","NA","Yes",null,{"$f":"IF(O6595=\"Yes\", G6595, \"Default\")","v":"Moderate"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of tobacco products","Yes","P-9","P09","Manufacture of tobacco productsP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of wood and related products","Yes","BI-6","BI06","Manufacture of wood and related productsBI06","Our business's core product inputs or end products are perishable","High","BE07","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of wood and related products","Yes","BS-6","BS06","Manufacture of wood and related productsBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H6625))=TRUE, $Q6625, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of wood and related products","Yes","E-11","E11","Manufacture of wood and related productsE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of wood and related products","Yes","O-12","O12","Manufacture of wood and related productsO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of wood and related products","Yes","O-20","O20","Manufacture of wood and related productsO20","Our business generates hazardous substances either intentionally or as a by-product of its activities","High","BE05","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes - consistency","High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of wood and related products","Yes","O-6","O06","Manufacture of wood and related productsO06","Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","Yes","The wood manufacturing industry involves different types of machines, such as log turners, debarkers, board feeders, bandsaws, edgers, chippers, planers, and hydraulic presser. Hazards fall into the following categories: mechanical, physical, structural, and ergonomic. Saws cause the most accidents. However, improved equipment, machines, and techniques are helping to reduce hazards. Examples include implementing safety distances and using fixed guards which prevent access to blades. \r\n\r\nThe sawmill industry has typically had a high rate of incidents due to the machinery and production processes in place. The highest risk activities include management of site transport activities, band saw blade or pulley cleaning procedures. [1] [19] [20] [21] [22]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of wood and related products","Yes","P-26","P26","Manufacture of wood and related productsP26","Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H6688))=TRUE, $Q6688, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of wood and related products","Yes","P-6","P06","Manufacture of wood and related productsP06","Our business only sells fixed structures that are made to last","Low","BE19","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Material recovery services","Yes","BI-4","BI04","Material recovery servicesBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H6705))=TRUE, $Q6705, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Material recovery services","Yes","E-1","E01","Material recovery servicesE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Material recovery services","Yes","E-13","E13","Material recovery servicesE13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","High","BE12","Yes","Yes",0,"Yes","Yes","\r\nVulnerable groups such as children, the elderly and women often account for a large proportion of the workforce in informal recycling and material recovery activities. [32] [33] This is less likely in other formal material recovery activities, composing processes and shipbreaking. \r\n","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Material recovery services","Yes","O-12","O12","Material recovery servicesO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Material recovery services","Yes","O-4","O04","Material recovery servicesO04","Our business manages, stores or distributes hazardous substances","High","BE05","Yes","Yes",0,"Yes","Yes","The management of hazardous substances varies between different business activities, though more prominent in e-waste recovery and shipbreaking practices. Material recovery of e-waste manages various toxic components such as lead, mercury, cadmium, arsenic, etc. [12] [13] [42] Similarly, shipbreaking activities manage substances such as oil asbestos, sulfuric acid, lead, mercury, etc. [21] The management of toxic substances by organic composting and MRFs  are much less likely to occur.","Yes",null,"High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Material recovery services","Yes","P-14","P14","Material recovery servicesP14","Our business's products require detailed instructions to operate safely","High","BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H6768))=TRUE, $Q6768, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Material recovery services","Yes","P-2","P02","Material recovery servicesP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Material recovery services","Yes","P-8","P08","Material recovery servicesP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Membership organization services","No","BI-4","BI04","Membership organization servicesBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","Yes","This business activity does not require machinery or processes that consumer water or generate wastewater beyond the personal consumption of employees.","Yes",null,"Low","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Membership organization services","No","BS-4","BS04","Membership organization servicesBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Membership organization services","No","E-13","E13","Membership organization servicesE13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","High","BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Membership organization services","No","O-17","O17","Membership organization servicesO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Membership organization services","No","O-2","O02","Membership organization servicesO02","Our business's core activity is the generation of energy from fossil fuels","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Membership organization services","No","P-14","P14","Membership organization servicesP14","Our business's products require detailed instructions to operate safely","High","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Membership organization services","No","P-24","P24","Membership organization servicesP24","Our business's products are likely to cause harm to people when used incorrectly or when used excessively, and are sold to consumers rather than other businesses","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Membership organization services","No","P-8","P08","Membership organization servicesP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","The purpose of these groups is generally to advocate and serve as spokespeople for their constituents, providing a central voice to disseminate information both to the organization's own members and also externally.\r\nIn the early 2000s, journalists' reliance on public relations materials began increasing in order to produce stories quickly in response to new economic pressures on news organizations, at the same time as their trust in corporations was falling considerably.[1] The advent of the internet in that same timeframe allowed non-profits to extend their influence  despite limited budgets, and fill the void in providing PR materials that could reach the public. These dynamics increased the degree to which membership organizations (many of whom are set up as non-profits, and are reasonably viewed as knowledgeable in the fields that their constituents operate) are able to influence public discourse.","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default"]
["Mining of gemstones","Yes","BI-2","BI02","Mining of gemstonesBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","Yes","Precious metal and mineral mining requires significant quantities of water throughout a project's life cycle. Water is used at the exploration stage to cool drilling equipment, for equipment maintenance and cooling during operations, for transportation by pipe to processing plant (depending on the chosen method), and for dust suppression during processing. [9] Water consumption varies depending on processes used, company practices and location, as well as the grade of ore. [10] \r\n\r\nThe impacts of high water consumption are compounded by the fact that deposits of precious metals and minerals tend to be located in areas of water stress. [11] [12] Nearly one fifth of active hard rock mines are in stressed watersheds. [13] \r\n\r\nDiamond and gemstone mining do not make use of toxic chemicals for extraction. Water contamination occurs predominantly when harmful metals seeps out of tailings (materials left over after the valuable part of the ore has been extracted), which are stored in impoundments (structures used to contain ore waste or water).  [14] [15] This is covered under BE05: Operational emissions because the water discharge is not contained.","Yes",null,"High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of gemstones","Yes","BS-5","BS05","Mining of gemstonesBS05","Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of gemstones","Yes","E-14","E14","Mining of gemstonesE14","Our business is part of the gig economy","High","BE11,BE12, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H6913))=TRUE, $Q6913, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of gemstones","Yes","O-11","O11","Mining of gemstonesO11","Our business takes plants, trees or animals from the wild","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of gemstones","Yes","O-2","O02","Mining of gemstonesO02","Our business's core activity is the generation of energy from fossil fuels","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of gemstones","Yes","O-9","O09","Mining of gemstonesO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"Yes","Yes","By definition, mining is extractive. Surface mining, where soil and rock overlying the mineral are removed, is the most common form of diamond mining and is particularly destructive. It alters vast coverage of landscape and topsoil (in comparison to underground mining or alluvial mining), in turn altering the geology, topography, hydrology and ecology of sites as vegetation and habitats are removed. [16] Consequently, restoration of land to pre-mine condition is virtually impossible. [17] [2] It also exposes rock which may, when crushed, expose radioactive elements, asbestos-like materials and metallic dust. Neither alluvial mining nor underground mining directly cause comparable ecological destruction as the removal of overlying material is not inherent to the process. \r\n\r\nFurthermore, this industry has enduring challenges related to conflict and human rights abuses. Illicit trade in diamonds, which are incorporated into global supply chains, have funded conflict in Angola, Central African Republic, Democratic Republic of Congo, Liberia and Sierra Leone. [18]  While projects such as the Kimberley Process and OECD Due Diligence for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas target have helped companies and countries reduce operations that support conflict, there remain significant issues around human rights abuses, including excessive use of government-backed force. [19] [2]","Yes",null,"High","Default","Default","High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of gemstones","Yes","P-25","P25","Mining of gemstonesP25","Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale","High","BE16","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of gemstones","Yes","P-9","P09","Mining of gemstonesP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H6976))=TRUE, $Q6976, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Mining of iron ores","Yes","BI-7","BI07","Mining of iron oresBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of iron ores","Yes","BS-5","BS05","Mining of iron oresBS05","Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of iron ores","Yes","E-6","E06","Mining of iron oresE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of iron ores","Yes","O-11","O11","Mining of iron oresO11","Our business takes plants, trees or animals from the wild","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of iron ores","Yes","O-21","O21","Mining of iron oresO21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","High","BE05, BE09","Yes","Yes",0,"Yes","Yes","NA","Yes",null,"High","Default","Default","Default","Default","High","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of iron ores","Yes","O-6","O06","Mining of iron oresO06","Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","Yes","Large-scale operations include earth moving machines to access ore, primary processing (e.g. crushing, grinding) and transport of high volumes of heavy materials require machinery.[4] Mining activities are trending towards greater automation.[3]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of iron ores","Yes","P-22","P22","Mining of iron oresP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H7056))=TRUE, $Q7056, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Mining of iron ores","Yes","P-7","P07","Mining of iron oresP07","Our business's products or associated packaging are disposable or are likely to have a useful life of less than 5 years","High","BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of salt, chemicals and fertilizer minerals","Yes","BI-7","BI07","Mining of salt, chemicals and fertilizer mineralsBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of salt, chemicals and fertilizer minerals","Yes","BS-7","BS07","Mining of salt, chemicals and fertilizer mineralsBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of salt, chemicals and fertilizer minerals","Yes","E-12","E12","Mining of salt, chemicals and fertilizer mineralsE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of salt, chemicals and fertilizer minerals","Yes","O-1","O01","Mining of salt, chemicals and fertilizer mineralsO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","Yes","Transportation of extracted minerals is a necessary step in the mining process, as they need to get to processing facilities and be distributed, often from remote areas.[5] Mines may require their own haul roads or rail networks to facilitate this transportation. [6]","Yes",null,"High","High","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of salt, chemicals and fertilizer minerals","Yes","O-19","O19","Mining of salt, chemicals and fertilizer mineralsO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of salt, chemicals and fertilizer minerals","Yes","O-6","O06","Mining of salt, chemicals and fertilizer mineralsO06","Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","Yes","Workers are at risk of injury or even death given the heavy machinery and motor vehicles that are used at underground and surface mines. Hazards include, but are not limited to, being struck by or run over by equipment, being crushed between equipment, falling off mobile equipment while performing maintenance and driving into an unguarded open hole underground. [34]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of salt, chemicals and fertilizer minerals","Yes","P-17","P17","Mining of salt, chemicals and fertilizer mineralsP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of salt, chemicals and fertilizer minerals","Yes","P-7","P07","Mining of salt, chemicals and fertilizer mineralsP07","Our business's products or associated packaging are disposable or are likely to have a useful life of less than 5 years","High","BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Motion picture, video and television production","Yes","BI-5","BI05",{"$f":"A7171&D7171","v":"Motion picture, video and television productionBI05"},"Our business uses natural resources at levels which may undermine their availability for local communities","High","BE09","Yes","Yes",0,"Yes","No",false,"No",null,{"$f":"IF(O7171=\"Yes\", G7171, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Motion picture, video and television production","Yes","BS-4","BS04","Motion picture, video and television productionBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Motion picture, video and television production","Yes","E-4","E04","Motion picture, video and television productionE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Motion picture, video and television production","Yes","O-10","O10","Motion picture, video and television productionO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Motion picture, video and television production","Yes","O-19","O19","Motion picture, video and television productionO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Motion picture, video and television production","Yes","O-5","O05","Motion picture, video and television productionO05","Our business builds physical infrastructure as a core activity","High","BE05, BE08, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Motion picture, video and television production","Yes","P-24","P24","Motion picture, video and television productionP24","Our business's products are likely to cause harm to people when used incorrectly or when used excessively, and are sold to consumers rather than other businesses","Moderate","BE17, BE15,BE16","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Motion picture, video and television production","Yes","P-27","P27","Motion picture, video and television productionP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Motor vehicle repair services","No","BI-6","BI06","Motor vehicle repair servicesBI06","Our business's core product inputs or end products are perishable","High","BE07","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H7265))=TRUE, $Q7265, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Motor vehicle repair services","No","BS-4","BS04","Motor vehicle repair servicesBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Motor vehicle repair services","No","E-2","E02","Motor vehicle repair servicesE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","No","VOCs and paint fumes from painting and exhaust emissions from running engines can cause respiratory discomfort and breathing-related illnesses. Nitrous gases and carbon monoxide from welding also contribute to the same. Furthermore, skin coming into contact with waste oil and fluids from the motor vehicle can cause dermatitis and skin cancer. Many car components may contain asbestos (a fibrous material) which if you inhale, can cause respiratory diseases like lung cancer.[3][4][8]","Yes","Changed to Yes","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Motor vehicle repair services","No","O-10","O10","Motor vehicle repair servicesO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Motor vehicle repair services","No","O-24","O24","Motor vehicle repair servicesO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Motor vehicle repair services","No","O-5","O05","Motor vehicle repair servicesO05","Our business builds physical infrastructure as a core activity","High","BE05, BE08, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Motor vehicle repair services","No","P-15","P15","Motor vehicle repair servicesP15","Our business's products, when used as intended, are likely to disrupt the natural environment","High","BE17","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Motor vehicle repair services","No","P-6","P06","Motor vehicle repair servicesP06","Our business only sells fixed structures that are made to last","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H7345))=TRUE, $Q7345, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Combustion engine motor vehicle retail","Yes","BI-6","BI06","Combustion engine motor vehicle retailBI06","Our business's core product inputs or end products are perishable","High","BE07","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Combustion engine motor vehicle retail","Yes","BS-1","BS01","Combustion engine motor vehicle retailBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Combustion engine motor vehicle retail","Yes","E-2","E02","Combustion engine motor vehicle retailE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Combustion engine motor vehicle retail","Yes","O-12","O12","Combustion engine motor vehicle retailO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Combustion engine motor vehicle retail","Yes","O-18","O18","Combustion engine motor vehicle retailO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Combustion engine motor vehicle retail","Yes","O-5","O05","Combustion engine motor vehicle retailO05","Our business builds physical infrastructure as a core activity","High","BE05, BE08, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H7409))=TRUE, $Q7409, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Combustion engine motor vehicle retail","Yes","P-2","P02","Combustion engine motor vehicle retailP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H7425))=TRUE, $Q7425, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Combustion engine motor vehicle retail","Yes","P-6","P06","Combustion engine motor vehicle retailP06","Our business only sells fixed structures that are made to last","Low","BE19","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Non-specialized repair services","No","BI-1","BI01","Non-specialized repair servicesBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Non-specialized repair services","No","BS-3","BS03","Non-specialized repair servicesBS03","Our business is registered in a recognised 'tax haven' or 'grey list' country","High","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Non-specialized repair services","No","E-2","E02","Non-specialized repair servicesE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H7472))=TRUE, $Q7472, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Non-specialized repair services","No","E-7","E07","Non-specialized repair servicesE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Non-specialized repair services","No","O-18","O18","Non-specialized repair servicesO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H7489))=TRUE, $Q7489, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Non-specialized repair services","No","O-8","O08","Non-specialized repair servicesO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H7505))=TRUE, $Q7505, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Non-specialized repair services","No","P-23","P23","Non-specialized repair servicesP23","Our business's products may be addictive","High","BE17, BE15","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Non-specialized repair services","No","P-8","P08","Non-specialized repair servicesP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Non-specialized retail","Yes","BI-5","BI05","Non-specialized retailBI05","Our business uses natural resources at levels which may undermine their availability for local communities","High","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Non-specialized retail","Yes","BS-3","BS03","Non-specialized retailBS03","Our business is registered in a recognised 'tax haven' or 'grey list' country","High","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H7552))=TRUE, $Q7552, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Non-specialized retail","Yes","E-5","E05","Non-specialized retailE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H7568))=TRUE, $Q7568, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Non-specialized retail","Yes","O-1","O01","Non-specialized retailO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Non-specialized retail","Yes","O-17","O17","Non-specialized retailO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Non-specialized retail","Yes","O-4","O04","Non-specialized retailO04","Our business manages, stores or distributes hazardous substances","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Non-specialized retail","Yes","P-23","P23","Non-specialized retailP23","Our business's products may be addictive","High","BE17, BE15","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Non-specialized retail","Yes","P-28","P28","Non-specialized retailP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Nuclear energy generation","No","BI-5","BI05","Nuclear energy generationBI05","Our business uses natural resources at levels which may undermine their availability for local communities","High","BE09","Yes","Yes",0,"Yes","Yes","A large nuclear power plant may use up to 1 billion gallons of water a day and, for this reason, they are often built next to rivers, lakes or oceans to utilise the bodies of water. However, it is eventually pumped back into the body of water it originated from, albeit at very high temperatures. This can increase the temperature of the natural water source by up to 30 degrees, posing risks to the aquatic life.[4] Since the demand for local water is so high, the population centres closest to the respective water bodies might also feel the effects of water scarcity as a consequence.[18]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Nuclear energy generation","No","BS-4","BS04","Nuclear energy generationBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Nuclear energy generation","No","E-6","E06","Nuclear energy generationE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Nuclear energy generation","No","O-2","O02","Nuclear energy generationO02","Our business's core activity is the generation of energy from fossil fuels","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Nuclear energy generation","No","O-25","O25","Nuclear energy generationO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Nuclear energy generation","No","O-9","O09","Nuclear energy generationO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Nuclear energy generation","No","P-28","P28","Nuclear energy generationP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AM$1,$H7707))=TRUE, $Q7707, \"Default\")","v":"Default"},"Default"]
["Nuclear energy generation","No","P-18","P18","Nuclear energy generationP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Office administrative and support services","No","BI-12","BI12","Office administrative and support servicesBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Office administrative and support services","No","BS-2","BS02","Office administrative and support servicesBS02","Our business makes money from transporting people or goods between countries or jurisdictions","High","BE21","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Office administrative and support services","No","E-14","E14","Office administrative and support servicesE14","Our business is part of the gig economy","High","BE11,BE12, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AJ$1,$H7750))=TRUE, $Q7750, \"Default\")","v":"Default"},"Default","Default","Default","Default"]
["Office administrative and support services","No","O-1","O01","Office administrative and support servicesO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Office administrative and support services","No","O-20","O20","Office administrative and support servicesO20","Our business generates hazardous substances either intentionally or as a by-product of its activities","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Office administrative and support services","No","P-10","P10","Office administrative and support servicesP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Office administrative and support services","No","P-22","P22","Office administrative and support servicesP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Office administrative and support services","No","P-26","P26","Office administrative and support servicesP26","Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Other mining and quarrying","Yes","BI-4","BI04","Other mining and quarryingBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Other mining and quarrying","Yes","BS-2","BS02","Other mining and quarryingBS02","Our business makes money from transporting people or goods between countries or jurisdictions","High","BE21","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Other mining and quarrying","Yes","E-10","E10","Other mining and quarryingE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","Yes","In small scale mines and quarries, where the scale of operations are smaller and less sophisticated and less automated, workers are required to do low-skill physical labour. [42]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Other mining and quarrying","Yes","E-9","E09","Other mining and quarryingE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Other mining and quarrying","Yes","O-23","O23","Other mining and quarryingO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Other mining and quarrying","Yes","O-3","O03","Other mining and quarryingO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H7872))=TRUE, $Q7872, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Other mining and quarrying","Yes","P-22","P22","Other mining and quarryingP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Other mining and quarrying","Yes","P-5","P05","Other mining and quarryingP05","Our business only sells physical goods which it does not manufacture itself","Low","BE05","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Pharmaceutical product retail","Yes","BI-4","BI04","Pharmaceutical product retailBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","Yes","Most of the direct water use by drug retailers related to personal consumption and basic sanitation as there is no manufacturing involved.","Yes",null,"Low","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Pharmaceutical product retail","Yes","BI-9","BI09","Pharmaceutical product retailBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"Yes","Yes","Pharmaceutical products are manufactured goods made from the conversion of chemical raw materials into active Pharmaceutical Ingredients (APIs) which are combined with excipients (chemically inactive substances, such as lactose or mineral oil in the pill [27] ) selected to control dosage delivery, enhance performance and facilitate manufacture [3].\r\n\r\nAPIs are prepared by chemical synthesis, fermentation or extraction and purification of natural products from plant sources. [25]  Today, the greatest concentrations of API manufacturers are located around Asia, specifically in India and China. Chinese firms are embedded in a network of raw materials and intermediary suppliers. They face fewer environmental regulations regarding buying, handling, and disposing of toxic chemicals, leading to lower direct costs for these firms.   [26]\r\n\r\nExcipients are included in almost all prescription, over-the-counter medications, and nutritional supplements.  The FDA has approved  over 13,000 inactive ingredients ranging from acacia (which is a gum-based thickener) to zinc sulfate. Medication additives can take the form of flavorings. For instance, mandarin oil, lemon oil, and menthol are included in the list. Or they can be colorings like the inks that appear on the FDA's list. The most common excipients include cornstarch, lactose, talc, magnesium stearate, sucrose, gelatin, calcium stearate, silicon dioxide, shellac, and glaze.  [28]\r\n\r\nPackaging of pharmaceutical product is as important as the formulation development of these products. Packaging of pharmaceuticals is an unavoidable necessity for the manufacturer, retailer, and consumer, and there are many reuse and recyling constraints of pharmaceutical packaging due to safety concerns [4]. Raw materials used for packaging in the pharmaceutical industry includes plastics, polymer, glass, aluminum foil, paper and more. North America and Europe regions have the major share in pharmaceutical packaging materials market.  [29]","No","Changed to No","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Pharmaceutical product retail","Yes","E-13","E13","Pharmaceutical product retailE13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","High","BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Pharmaceutical product retail","Yes","E-9","E09","Pharmaceutical product retailE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Pharmaceutical product retail","Yes","O-18","O18","Pharmaceutical product retailO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Pharmaceutical product retail","Yes","O-3","O03","Pharmaceutical product retailO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Pharmaceutical product retail","Yes","P-15","P15","Pharmaceutical product retailP15","Our business's products, when used as intended, are likely to disrupt the natural environment","High","BE17","Yes",0,0,"Yes","Yes","Increasingly pharmaceuticals are recognised as a contaminant of emerging concern to environmental and human health when their\r\nresidues enter freshwater systems. For example: psychiatric drugs alter fish behaviour; endocrine disrupting pharmaceuticals can cause reproduction toxicity in fish; and the overuse of antibiotics is linked to antimicrobial resistance ‚Äì a global health crisis.  There is \r\nwidespread occurrence in the aquatic environment across the globe, with many active pharmaceutical ingredients found worldwide in soils, sediments, surface water, groundwater and drinking water. For most wildlife, exposure to pharmaceuticals in the environment could be long-term, potentially occurring via multiple exposure routes, and involving mixtures of substances. [22]","No","Change to No","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Pharmaceutical product retail","Yes","P-22","P22","Pharmaceutical product retailP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Post-harvest crop activities","Yes","BI-3","BI03","Post-harvest crop activitiesBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Post-harvest crop activities","Yes","E-1","E01","Post-harvest crop activitiesE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Post-harvest crop activities","Yes","E-5","E05","Post-harvest crop activitiesE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Post-harvest crop activities","Yes","O-19","O19","Post-harvest crop activitiesO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Post-harvest crop activities","Yes","O-26","O26","Post-harvest crop activitiesO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H8049))=TRUE, $Q8049, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Post-harvest crop activities","Yes","P-11","P11","Post-harvest crop activitiesP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Post-harvest crop activities","Yes","O-7","O07","Post-harvest crop activitiesO07","Our business undertakes experiments on human subjects","High","BE20","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Post-harvest crop activities","Yes","P-1","P01","Post-harvest crop activitiesP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Postal and courier activities","No","BI-1","BI01","Postal and courier activitiesBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Postal and courier activities","No","BS-5","BS05","Postal and courier activitiesBS05","Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H8112))=TRUE, $Q8112, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Postal and courier activities","No","E-13","E13","Postal and courier activitiesE13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","High","BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Postal and courier activities","No","E-8","E08","Postal and courier activitiesE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","Yes","Some postal and courier services rely on seasonal workers at rush times, such as Christmas and the holiday season to keep up with demand and to afford their regular employees time off [39][40]. During these peak seasons, thousands of temporary employees are hired by both national postal and courier services [43][44].","Yes",null,"High",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H8129))=TRUE, $Q8129, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Postal and courier activities","No","O-16","O16","Postal and courier activitiesO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Postal and courier activities","No","O-27","O27","Postal and courier activitiesO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Postal and courier activities","No","P-14","P14","Postal and courier activitiesP14","Our business's products require detailed instructions to operate safely","High","BE15","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Postal and courier activities","No","P-23","P23","Postal and courier activitiesP23","Our business's products may be addictive","High","BE17, BE15","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Legal and accounting services","No","BI-3","BI03","Legal and accounting servicesBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H8192))=TRUE, $Q8192, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Legal and accounting services","No","BS-11","BS11","Legal and accounting servicesBS11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Moderate","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Legal and accounting services","No","E-12","E12","Legal and accounting servicesE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","Yes","A unifying characteristic of this activity is that employees are high-skilled, with extensive education. This is likely to be reflected in wage structures, across different geographies. [12]","Yes",null,"Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Low","Default","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Legal and accounting services","No","E-8","E08","Legal and accounting servicesE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Legal and accounting services","No","O-20","O20","Legal and accounting servicesO20","Our business generates hazardous substances either intentionally or as a by-product of its activities","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Legal and accounting services","No","O-27","O27","Legal and accounting servicesO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Legal and accounting services","No","P-11","P11","Legal and accounting servicesP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Legal and accounting services","No","P-21","P21","Legal and accounting servicesP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Legal and accounting services","No","P-8","P08","Legal and accounting servicesP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Publishing, broadcasting and media services","No","BS-4","BS04","Publishing, broadcasting and media servicesBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Publishing, broadcasting and media services","No","E-12","E12","Publishing, broadcasting and media servicesE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Publishing, broadcasting and media services","No","E-9","E09","Publishing, broadcasting and media servicesE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Publishing, broadcasting and media services","No","O-19","O19","Publishing, broadcasting and media servicesO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Publishing, broadcasting and media services","No","O-6","O06","Publishing, broadcasting and media servicesO06","Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Publishing, broadcasting and media services","No","P-13","P13","Publishing, broadcasting and media servicesP13","Our business's products consume water, energy or other inputs during use","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Publishing, broadcasting and media services","No","P-21","P21","Publishing, broadcasting and media servicesP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Real estate management","No","BI-12","BI12","Real estate managementBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Real estate management","No","BS-4","BS04","Real estate managementBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Real estate management","No","BS-6","BS06","Real estate managementBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Real estate management","No","O-10","O10","Real estate managementO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Real estate management","No","O-19","O19","Real estate managementO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Real estate management","No","O-26","O26","Real estate managementO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","Yes","Gentrification is a very present phenomenon tied to real estate development. The redevelopment of an area can cause housing prices to rise significantly, forcing out poorer residents. This displacement can be incredibly disruptive. [33] [34]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Real estate management","No","P-13","P13","Real estate managementP13","Our business's products consume water, energy or other inputs during use","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Real estate management","No","P-26","P26","Real estate managementP26","Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Real estate agents","No","BI-2","BI02","Real estate agentsBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Real estate agents","No","BS-4","BS04","Real estate agentsBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Real estate agents","No","E-11","E11","Real estate agentsE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Real estate agents","No","O-10","O10","Real estate agentsO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Real estate agents","No","O-23","O23","Real estate agentsO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Real estate agents","No","O-26","O26","Real estate agentsO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Real estate agents","No","P-14","P14","Real estate agentsP14","Our business's products require detailed instructions to operate safely","High","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Real estate agents","No","P-20","P20","Real estate agentsP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Real estate agents","No","P-7","P07","Real estate agentsP07","Our business's products or associated packaging are disposable or are likely to have a useful life of less than 5 years","High","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electricity retail","No","BI-9","BI09","Electricity retailBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electricity retail","No","E-11","E11","Electricity retailE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electricity retail","No","O-11","O11","Electricity retailO11","Our business takes plants, trees or animals from the wild","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electricity retail","No","O-18","O18","Electricity retailO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electricity retail","No","O-9","O09","Electricity retailO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electricity retail","No","P-12","P12","Electricity retailP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electricity retail","No","P-20","P20","Electricity retailP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electricity retail","No","P-9","P09","Electricity retailP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Scientific R&D services","No","BS-3","BS03","Scientific R&D servicesBS03","Our business is registered in a recognised 'tax haven' or 'grey list' country","High","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Scientific R&D services","No","BS-9","BS09","Scientific R&D servicesBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Scientific R&D services","No","O-1","O01","Scientific R&D servicesO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H8689))=TRUE, $Q8689, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Scientific R&D services","No","O-18","O18","Scientific R&D servicesO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","Yes","\r\nSome scientific R&D services may produce contaminated wastewater that required specialized treatment. For instance, facilities managing and employing different chemical and biological components in combination with water will need to follow strict treatment guidelines to prevent polluting the surrounding environment. [52] [18]\r\n","Yes",null,"High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Scientific R&D services","No","O-7","O07","Scientific R&D servicesO07","Our business undertakes experiments on human subjects","High","BE20","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default"]
["Scientific R&D services","No","P-12","P12","Scientific R&D servicesP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Scientific R&D services","No","P-3","P03","Scientific R&D servicesP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H8737))=TRUE, $Q8737, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Scientific R&D services","No","P-6","P06","Scientific R&D servicesP06","Our business only sells fixed structures that are made to last","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Security and investigation services","No","BI-7","BI07","Security and investigation servicesBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Security and investigation services","No","E-10","E10","Security and investigation servicesE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H8769))=TRUE, $Q8769, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Security and investigation services","No","O-1","O01","Security and investigation servicesO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Security and investigation services","No","O-16","O16","Security and investigation servicesO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Security and investigation services","No","O-4","O04","Security and investigation servicesO04","Our business manages, stores or distributes hazardous substances","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Security and investigation services","No","P-17","P17","Security and investigation servicesP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H8817))=TRUE, $Q8817, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Security and investigation services","No","P-2","P02","Security and investigation servicesP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Security and investigation services","No","P-6","P06","Security and investigation servicesP06","Our business only sells fixed structures that are made to last","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H8833))=TRUE, $Q8833, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Social welfare and care services","No","BS-11","BS11","Social welfare and care servicesBS11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Moderate","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No","Review","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Social welfare and care services","No","E-10","E10","Social welfare and care servicesE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","Split","Residential care facilities may depend mostly on low-skilled labour. In 2020, around 50% of independent sector adult social care workers were paid below the National Living Wage in the UK. And around 85% of adult social care organisations were paying at least some of their workers below the mandatory National Living Wage. [12]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Social welfare and care services","No","E-4","E04","Social welfare and care servicesE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","Yes","Social care workers face highly challenging environments, with rising demands on practitioners, inadequate resources, high caseloads and stress due to the complex social situations they encounter on a regular basis. [8] Additionally, they often have the highest rates of injuries and illnesses of all occupations. [23]\r\n\r\nAccording to a study in the UK, four in 10 social workers anticipate quitting within five years, with a turnover rate of 25% a year in adult social care, compared with 15% across all sectors. [9] [10] Residential care workers also face mentally and physically challenging environments caring for patients with limited cognitive or motor functions. [11]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Social welfare and care services","No","O-17","O17","Social welfare and care servicesO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Social welfare and care services","No","O-5","O05","Social welfare and care servicesO05","Our business builds physical infrastructure as a core activity","High","BE05, BE08, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H8897))=TRUE, $Q8897, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AM$1,$H8897))=TRUE, $Q8897, \"Default\")","v":"Default"},"Default"]
["Social welfare and care services","No","P-11","P11","Social welfare and care servicesP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Social welfare and care services","No","P-2","P02","Social welfare and care servicesP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H8913))=TRUE, $Q8913, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default"]
["Solar energy generation","No","BI-11","BI11","Solar energy generationBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Solar energy generation","No","BS-2","BS02","Solar energy generationBS02","Our business makes money from transporting people or goods between countries or jurisdictions","High","BE21","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Solar energy generation","No","BS-5","BS05","Solar energy generationBS05","Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Solar energy generation","No","E-9","E09","Solar energy generationE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Solar energy generation","No","O-17","O17","Solar energy generationO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H8976))=TRUE, $Q8976, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Solar energy generation","No","O-24","O24","Solar energy generationO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Solar energy generation","No","P-11","P11","Solar energy generationP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Solar energy generation","No","P-21","P21","Solar energy generationP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H9008))=TRUE, $Q9008, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Solar energy generation","No","P-5","P05","Solar energy generationP05","Our business only sells physical goods which it does not manufacture itself","Low","BE05","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Sports, amusement and recreation activities","No","BS-1","BS01","Sports, amusement and recreation activitiesBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Sports, amusement and recreation activities","No","E-13","E13","Sports, amusement and recreation activitiesE13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","High","BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Sports, amusement and recreation activities","No","E-9","E09","Sports, amusement and recreation activitiesE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","Yes","Zero hour contracts are prevalent in certain countries in the amusement and theme park industry. For example, in a 2018 research it was found that of all zero hour contract jobs in the UK, theme parks and leisure activities industry was in the top 20. [19][20]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Sports, amusement and recreation activities","No","O-19","O19","Sports, amusement and recreation activitiesO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Sports, amusement and recreation activities","No","O-3","O03","Sports, amusement and recreation activitiesO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Sports, amusement and recreation activities","No","P-1","P01","Sports, amusement and recreation activitiesP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H9088))=TRUE, $Q9088, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Sports, amusement and recreation activities","No","P-19","P19","Sports, amusement and recreation activitiesP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Sports, amusement and recreation activities","No","P-5","P05","Sports, amusement and recreation activitiesP05","Our business only sells physical goods which it does not manufacture itself","Low","BE05","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Telecommunications infrastructure","No","BI-4","BI04","Telecommunications infrastructureBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","Split","If a telecom company does not own or manage a data farm with extensive servers, water is likely to only be used for personal consumption and basic sanitation.","Yes",null,"Low","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Telecommunications infrastructure","No","E-13","E13","Telecommunications infrastructureE13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","High","BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Telecommunications infrastructure","No","E-7","E07","Telecommunications infrastructureE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Telecommunications infrastructure","No","O-16","O16","Telecommunications infrastructureO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Telecommunications infrastructure","No","O-3","O03","Telecommunications infrastructureO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Telecommunications infrastructure","No","P-14","P14","Telecommunications infrastructureP14","Our business's products require detailed instructions to operate safely","High","BE15","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Telecommunications infrastructure","No","P-22","P22","Telecommunications infrastructureP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AJ$1,$H9195))=TRUE, $Q9195, \"Default\")","v":"Default"},"Default","Default","Default","Default"]
["Telecommunications infrastructure","No","P-4","P04","Telecommunications infrastructureP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No","Review","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Textile and apparel repair services","No","BS-11","BS11","Textile and apparel repair servicesBS11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Moderate","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Textile and apparel repair services","No","BS-8","BS08","Textile and apparel repair servicesBS08","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Low","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Textile and apparel repair services","No","E-8","E08","Textile and apparel repair servicesE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Textile and apparel repair services","No","O-16","O16","Textile and apparel repair servicesO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Textile and apparel repair services","No","O-27","O27","Textile and apparel repair servicesO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Textile and apparel repair services","No","P-10","P10","Textile and apparel repair servicesP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Textile and apparel repair services","No","P-28","P28","Textile and apparel repair servicesP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Textile and apparel repair services","No","P-4","P04","Textile and apparel repair servicesP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H9296))=TRUE, $Q9296, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Textile and apparel retail","Yes","BS-11","BS11","Textile and apparel retailBS11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Moderate","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Textile and apparel retail","Yes","E-12","E12","Textile and apparel retailE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H9329))=TRUE, $Q9329, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Textile and apparel retail","Yes","E-8","E08","Textile and apparel retailE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","Yes","In this business activity, demand is seasonal and businesses therefore often rely on temporary employees. \r\nBoth retail and wholesale businesses have majority of their workforce have temporary contracts such as \"contract employees\",\"non-regular members of staff\", \"part-time workers\".[8]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Textile and apparel retail","Yes","O-15","O15","Textile and apparel retailO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Textile and apparel retail","Yes","O-27","O27","Textile and apparel retailO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Textile and apparel retail","Yes","P-12","P12","Textile and apparel retailP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Textile and apparel retail","Yes","P-21","P21","Textile and apparel retailP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Textile and apparel retail","Yes","P-4","P04","Textile and apparel retailP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Tobacco product retail","Yes","BI-7","BI07","Tobacco product retailBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Low","Low","Default","Default","Default","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Tobacco product retail","Yes","E-12","E12","Tobacco product retailE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Tobacco product retail","Yes","O-1","O01","Tobacco product retailO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Tobacco product retail","Yes","O-19","O19","Tobacco product retailO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Tobacco product retail","Yes","O-27","O27","Tobacco product retailO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Tobacco product retail","Yes","P-17","P17","Tobacco product retailP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"Yes","Yes","According to the US FDA, cigarettes contain a mix of over 7000 chemicals causing diseases including cancer, cardiovascular disease, and COPD. In a preliminary list, a cigarette is said to contain around 93 harmful and potentially harmful constituents (HPHCs). [24] Chemicals such as Hydrogen Cyanide, Ammonia, Toluene, Arsenic, Butane, DDT, Carbon Monoxide, Cadmium, Toluidine, Urethane, Pyrene, etc. are some of the constitutents of a cigarette. [20]","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Tobacco product retail","Yes","P-21","P21","Tobacco product retailP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H9473))=TRUE, $Q9473, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Tobacco product retail","Yes","P-7","P07","Tobacco product retailP07","Our business's products or associated packaging are disposable or are likely to have a useful life of less than 5 years","High","BE19","Yes",0,0,"Yes","Yes","Tobacco products are made up of packaging (carton boxes, foil inner linear, and plastic wrap of retail boxes) some of which is recyclable (carbon boxes). \r\n\r\nHowever, traditional cigarettes are viewed as single-use items, with up to two-thirds of every smoked cigarette discarded onto the ground, between 340 and 680 million. Cigarette butts are the most commonly littered waste material in the world by count. Cigarette butts are composed of cellulose acetate-based cigarette filters that do not biodegrade under most circumstances. Under specific circumstances (sun and moisture) that the do disintegrate they leach out some of the 7000 chemicals contained in cigarettes which are environmentally toxic, and include 50 known human carcinogens. [43]. Cigarette filters aren't usually recycled at the municipal level although some companies recycle them. The plastic components of e-cigarettes are also not recyclable. [44]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default"]
["Tour operator services","No","BS-10","BS10","Tour operator servicesBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Tour operator services","No","E-10","E10","Tour operator servicesE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Tour operator services","No","E-7","E07","Tour operator servicesE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","Yes","For tour operator employees, wages are often commission- based with a low base pay. [16] [17] Low and unpredictable pay has been cited as a key reason for work-related stress, absenteeism and high staff turnover among tour guides in particular. [18]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Tour operator services","No","O-19","O19","Tour operator servicesO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H9536))=TRUE, $Q9536, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Tour operator services","No","O-5","O05","Tour operator servicesO05","Our business builds physical infrastructure as a core activity","High","BE05, BE08, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Tour operator services","No","P-1","P01","Tour operator servicesP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H9553))=TRUE, $Q9553, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Tour operator services","No","P-20","P20","Tour operator servicesP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Tour operator services","No","P-3","P03","Tour operator servicesP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Transport infrastructure and logistics","No","BI-3","BI03","Transport infrastructure and logisticsBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Transport infrastructure and logistics","No","BS-5","BS05","Transport infrastructure and logisticsBS05","Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H9600))=TRUE, $Q9600, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Transport infrastructure and logistics","No","E-7","E07","Transport infrastructure and logisticsE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H9616))=TRUE, $Q9616, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Transport infrastructure and logistics","No","O-18","O18","Transport infrastructure and logisticsO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Transport infrastructure and logistics","No","O-26","O26","Transport infrastructure and logisticsO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","Yes","The Business Activity have the potential to disupt local activities and livelihoods. The most significant sources of noise and vibrations from airport operations are aircraft during the landing and takeoff (LTO) cycles, followed by a variety of ground operations equipment including aircraft taxiing; operation of ground support vehicles.[13] Traffic noise can be a significant nuisance and may be loud enough to interfere with normal conversation and can cause stress in children and raise blood pressure, heart rates, and levels of stress hormones.[15] \r\n\r\nPort operation includes ship-related factors such asvessel traffic, ship discharges and emissions; and cargo-relatedfactors such as cargo handling and storage, handling equipment, hazardous materials,waterfront industry discharges, and land transport to and from the port.[18]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Transport infrastructure and logistics","No","P-15","P15","Transport infrastructure and logisticsP15","Our business's products, when used as intended, are likely to disrupt the natural environment","High","BE17","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Transport infrastructure and logistics","No","P-20","P20","Transport infrastructure and logisticsP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Transport infrastructure and logistics","No","P-3","P03",{"$f":"A9667&D9667","v":"Transport infrastructure and logisticsP03"},"Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,{"$f":"IF(O9667=\"Yes\", G9667, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Travel agency services","No","BI-3","BI03","Travel agency servicesBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H9680))=TRUE, $Q9680, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Travel agency services","No","E-11","E11","Travel agency servicesE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Travel agency services","No","E-2","E02","Travel agency servicesE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Travel agency services","No","O-18","O18","Travel agency servicesO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Travel agency services","No","O-26","O26","Travel agency servicesO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Travel agency services","No","P-13","P13","Travel agency servicesP13","Our business's products consume water, energy or other inputs during use","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Travel agency services","No","P-20","P20","Travel agency servicesP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Veterinary services","No","BI-1","BI01","Veterinary servicesBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Veterinary services","No","BI-2","BI02","Veterinary servicesBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","Yes","Animal hospitals and other healthcare facilities are significant users of water, primarily to maintain the hygiene of the site. Sterilising medical manual equipment is done via steam and medical uniforms needs to be washed regularly. [11] There are other places where water use may be intensive, such as hydrotherapy for some small animals and equine mammals. [12] [13] \r\n\r\nMobile vets visiting equine yards or livestock farms will also need water to sterilise equipment and in the provision of some services  such as caesareans. [16]","Yes",null,"High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Veterinary services","No","E-11","E11","Veterinary servicesE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H9793))=TRUE, $Q9793, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Veterinary services","No","E-7","E07","Veterinary servicesE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Veterinary services","No","O-18","O18","Veterinary servicesO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","Yes","Veterinary services can produce discharges that contaminate water and need treatment. [14] The most concerning of these is pharmaceuticals polluting the water supply. [15] This is particularly connected to antibiotics and other medicines given to livestock which have been found contaminating surface water around farms and in wider water systems. [31] [32] This can have a detrimental effect on human and environmental health. [32]","Yes",null,"High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Veterinary services","No","O-22","O22","Veterinary servicesO22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Veterinary services","No","P-12","P12","Veterinary servicesP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Veterinary services","No","P-23","P23","Veterinary servicesP23","Our business's products may be addictive","High","BE17, BE15","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Veterinary services","No","P-28","P28","Veterinary servicesP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Warehousing and storage","No","BI-2","BI02","Warehousing and storageBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Warehousing and storage","No","BS-8","BS08","Warehousing and storageBS08","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Low","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Warehousing and storage","No","E-6","E06","Warehousing and storageE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Warehousing and storage","No","O-10","O10","Warehousing and storageO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Warehousing and storage","No","O-25","O25","Warehousing and storageO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Warehousing and storage","No","P-12","P12","Warehousing and storageP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Warehousing and storage","No","P-18","P18","Warehousing and storageP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Warehousing and storage","No","P-28","P28","Warehousing and storageP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Waste collection, treatment and disposal infrastructure","Yes","BI-6","BI06","Waste collection, treatment and disposal infrastructureBI06","Our business's core product inputs or end products are perishable","High","BE07","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Waste collection, treatment and disposal infrastructure","Yes","E-10","E10","Waste collection, treatment and disposal infrastructureE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","Yes","Waste collection and incineration does not require specific skills. There are few barriers to entry, which is why informal waste workers are responsible for over half of all waste collection servcies in low income countries. [64]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Waste collection, treatment and disposal infrastructure","Yes","E-11","E11","Waste collection, treatment and disposal infrastructureE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","Yes","The European Public Service Union (EPSU) highlights that work in waste collection facilities are done by mostly migrant workers, usually for low salaries and few employment rights despite the risks of health and safety working in hazardous conditions. [63]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Waste collection, treatment and disposal infrastructure","Yes","O-17","O17","Waste collection, treatment and disposal infrastructureO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Waste collection, treatment and disposal infrastructure","Yes","O-25","O25","Waste collection, treatment and disposal infrastructureO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Waste collection, treatment and disposal infrastructure","Yes","O-6","O06","Waste collection, treatment and disposal infrastructureO06","Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","Yes","The extensive use of vehicles for waste collection can put employees at risk. Transportation incidents accounted for 40% of work-related deaths for all occupations, including waste collection. [55]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Waste collection, treatment and disposal infrastructure","Yes","P-2","P02","Waste collection, treatment and disposal infrastructureP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Waste collection, treatment and disposal infrastructure","Yes","P-28","P28","Waste collection, treatment and disposal infrastructureP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Water collection, treatment and supply infrastructure","Yes","BI-13","BI13","Water collection, treatment and supply infrastructureBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Water collection, treatment and supply infrastructure","Yes","E-10","E10","Water collection, treatment and supply infrastructureE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","Yes","Sanitation workers, especially in developing countries, perform jobs that are manual and low-skilled - they are responsible for cleaning, maintaining, operating or emptying the equipment or technology in any stage of the sanitation chain. [18] As a result, workers can be some of the most marginalised, poor, and abused members of society. [17] \r\n\r\nMany countries either lack laws and regulations that protect sanitation workers, or the laws in place are not enforced or are not enforceable in practical terms. Manual emptying, often the riskiest sanitation work, is often characterized by informality. [18]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Water collection, treatment and supply infrastructure","Yes","E-3","E03","Water collection, treatment and supply infrastructureE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","Yes","Manual sanitation work, which includes emptying pit latrines where people have to repetitively dig excreta and solid waste, poses great risk to workers. Specifically, the reported physical and medical conditions directly associated with sanitation work include headaches, dizziness, fever, fatigue, asthma, gastroenteritis, cholera, typhoid, hepatitis, polio, cryptosporidiosis, schistosomiasis, musculoskeletal disorders (including back pain), puncture wounds and cuts, blunt force trauma, and fatality.  [18]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Water collection, treatment and supply infrastructure","Yes","O-17","O17","Water collection, treatment and supply infrastructureO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Water collection, treatment and supply infrastructure","Yes","O-25","O25","Water collection, treatment and supply infrastructureO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Water collection, treatment and supply infrastructure","Yes","P-11","P11","Water collection, treatment and supply infrastructureP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H10113))=TRUE, $Q10113, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Water collection, treatment and supply infrastructure","Yes","P-16","P16","Water collection, treatment and supply infrastructureP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Water collection, treatment and supply infrastructure","Yes","P-27","P27","Water collection, treatment and supply infrastructureP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AJ$1,$H10130))=TRUE, $Q10130, \"Default\")","v":"Default"},"Default","Default","Default","Default"]
["Freight water transportation","No","BI-13","BI13","Freight water transportationBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight water transportation","No","BS-10","BS10","Freight water transportationBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight water transportation","No","E-10","E10","Freight water transportationE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","Yes","In the cruise ship sector, low-skilled positions are associated with kitchens, housecleaning and janitorial tasks. Such roles are filled by cheap labour from low-income countries. [47] \r\n¬¥Ratings¬¥ are employees in the marine industry without a certificate/licence of competence. Ratings carry out a variety of tasks with little skill demand and are often from countries that differ to the high skilled workers on the ship. [45]  \r\nEven though many roles are carried out by skilled workers in the shipping industry, this is not reflected in the salary as only 7% of seafarers receive a ¬¥high salary‚Äô (>3000$/month) indexed by The International Transport Workers Federation. [45]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight water transportation","No","O-13","O13","Freight water transportationO13","Our business's core activities involve the ownership, management and/or investment of financial assets","High","BE23",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight water transportation","No","O-24","O24","Freight water transportationO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H10193))=TRUE, $Q10193, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight water transportation","No","P-11","P11","Freight water transportationP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight water transportation","No","P-20","P20","Freight water transportationP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight water transportation","No","P-5","P05","Freight water transportationP05","Our business only sells physical goods which it does not manufacture itself","Low","BE05","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Wind energy generation","No","BI-9","BI09","Wind energy generationBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Wind energy generation","No","E-1","E01","Wind energy generationE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H10256))=TRUE, $Q10256, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Wind energy generation","No","E-10","E10","Wind energy generationE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H10257))=TRUE, $Q10257, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AM$1,$H10257))=TRUE, $Q10257, \"Default\")","v":"Default"},"Default"]
["Wind energy generation","No","O-18","O18","Wind energy generationO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Wind energy generation","No","O-24","O24","Wind energy generationO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Wind energy generation","No","O-9","O09","Wind energy generationO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Wind energy generation","No","P-19","P19",{"$f":"A10307&D10307","v":"Wind energy generationP19"},"Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,{"$f":"IF(O10307=\"Yes\", G10307, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Wind energy generation","No","P-9","P09","Wind energy generationP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Zoos, botanical gardens and nature reserves","No","BI-12","BI12","Zoos, botanical gardens and nature reservesBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Zoos, botanical gardens and nature reserves","No","E-1","E01","Zoos, botanical gardens and nature reservesE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","Yes","Zoos and aquariums use biocides and pesticides to control rodents, weeds, parasites, algae and for disinfection purposes. [32] Some of these substances are detrimental to human and environmental health if mishandled. For example, the toxicity of some biocides has been associated with dermatitis and occupational asthma. [36] Botanical gardens and all variations of nature reserves and parks are less likely to use of pesticides or biocides in line with their aim to protect and conserve nature. [35] However, their use is not unknown. [34] [36]","No","Change to No","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Zoos, botanical gardens and nature reserves","No","E-6","E06","Zoos, botanical gardens and nature reservesE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Zoos, botanical gardens and nature reserves","No","O-16","O16","Zoos, botanical gardens and nature reservesO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Zoos, botanical gardens and nature reserves","No","O-21","O21","Zoos, botanical gardens and nature reservesO21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","High","BE05, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Zoos, botanical gardens and nature reserves","No","P-10","P10","Zoos, botanical gardens and nature reservesP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Zoos, botanical gardens and nature reserves","No","P-19","P19","Zoos, botanical gardens and nature reservesP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H10400))=TRUE, $Q10400, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Zoos, botanical gardens and nature reserves","No","P-3","P03","Zoos, botanical gardens and nature reservesP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Tobacco production","Yes","BI-12","BI12","Tobacco productionBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","Yes",null,"Yes",null,"High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Tobacco production","Yes","BS-3","BS03",{"$f":"A10435&D10435","v":"Tobacco productionBS03"},"Our business is registered in a recognised 'tax haven' or 'grey list' country","High","BE21","Yes","Yes","Yes","No","Not relevant",null,"Not relevant",null,{"$f":"IF(O10435=\"Yes\", G10435, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Tobacco production","Yes","E-1","E01","Tobacco productionE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Tobacco production","Yes","O-16","O16","Tobacco productionO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",null,"Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Tobacco production","Yes","O-27","O27","Tobacco productionO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","Yes",null,"Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default"]
["Tobacco production","Yes","P-10","P10","Tobacco productionP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"Yes","Split",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Tobacco production","Yes","P-23","P23","Tobacco productionP23","Our business's products may be addictive","High","BE17, BE15","Yes","Yes",0,"Yes","Split",null,"Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","High","Default","Default","Default","Default","Default","Default"]
["Tobacco production","Yes","P-4","P04","Tobacco productionP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of weapons and ammunition","Yes","BI-13","BI13","Manufacture of weapons and ammunitionBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of weapons and ammunition","Yes","BS-9","BS09","Manufacture of weapons and ammunitionBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of weapons and ammunition","Yes","E-1","E01","Manufacture of weapons and ammunitionE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of weapons and ammunition","Yes","O-10","O10","Manufacture of weapons and ammunitionO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of weapons and ammunition","Yes","O-27","O27","Manufacture of weapons and ammunitionO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of weapons and ammunition","Yes","P-11","P11","Manufacture of weapons and ammunitionP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of weapons and ammunition","Yes","P-18","P18","Manufacture of weapons and ammunitionP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of weapons and ammunition","Yes","P-27","P27","Manufacture of weapons and ammunitionP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electric motor vehicles","Yes","BI-11","BI11","Manufacture of electric motor vehiclesBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electric motor vehicles","Yes","BS-11","BS11","Manufacture of electric motor vehiclesBS11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Moderate","BE20","Yes","Yes",0,"Yes","Evaluate",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electric motor vehicles","Yes","E-11","E11","Manufacture of electric motor vehiclesE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electric motor vehicles","Yes","O-15","O15","Manufacture of electric motor vehiclesO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electric motor vehicles","Yes","O-24","O24","Manufacture of electric motor vehiclesO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"Yes","Yes",null,"Yes",null,"High","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electric motor vehicles","Yes","P-1","P01","Manufacture of electric motor vehiclesP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"Yes","Evaluate",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electric motor vehicles","Yes","P-18","P18","Manufacture of electric motor vehiclesP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of electric motor vehicles","Yes","P-6","P06","Manufacture of electric motor vehiclesP06","Our business only sells fixed structures that are made to last","Low","BE19","Yes",0,0,"Yes","Evaluate",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Alcoholic beverage retail","Yes","BI-11","BI11","Alcoholic beverage retailBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Alcoholic beverage retail","Yes","BS-1","BS01","Alcoholic beverage retailBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Alcoholic beverage retail","Yes","BS-9","BS09","Alcoholic beverage retailBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H10720))=TRUE, $Q10720, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Alcoholic beverage retail","Yes","E-9","E09","Alcoholic beverage retailE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","Yes",null,"Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Alcoholic beverage retail","Yes","O-26","O26","Alcoholic beverage retailO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","No",null,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H10753))=TRUE, $Q10753, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Alcoholic beverage retail","Yes","P-1","P01","Alcoholic beverage retailP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"Yes","Evaluate",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Alcoholic beverage retail","Yes","P-16","P16","Alcoholic beverage retailP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate",null,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H10769))=TRUE, $Q10769, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Alcoholic beverage retail","Yes","P-3","P03","Alcoholic beverage retailP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electric motor vehicle retail","Yes","BI-4","BI04","Electric motor vehicle retailBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","No",null,"Yes","Changed to yes","Low","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electric motor vehicle retail","Yes","BS-10","BS10","Electric motor vehicle retailBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electric motor vehicle retail","Yes","BS-9","BS09","Electric motor vehicle retailBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electric motor vehicle retail","Yes","O-13","O13","Electric motor vehicle retailO13","Our business's core activities involve the ownership, management and/or investment of financial assets","High","BE23",0,"Yes",0,"No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H10832))=TRUE, $Q10832, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Electric motor vehicle retail","Yes","O-26","O26","Electric motor vehicle retailO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electric motor vehicle retail","Yes","O-4","O04","Electric motor vehicle retailO04","Our business manages, stores or distributes hazardous substances","High","BE05","Yes","Yes",0,"Yes","No",null,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H10849))=TRUE, $Q10849, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electric motor vehicle retail","Yes","P-20","P20","Electric motor vehicle retailP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Electric motor vehicle retail","Yes","P-3","P03","Electric motor vehicle retailP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Outdoor events","No","BI-10","BI10","Outdoor eventsBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"Yes","Yes",null,"Yes",null,"Low","Default","Default","Default","Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Outdoor events","No","BS-10","BS10","Outdoor eventsBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","No",null,"Yes",null,"High",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H10897))=TRUE, $Q10897, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default"]
["Outdoor events","No","E-14","E14","Outdoor eventsE14","Our business is part of the gig economy","High","BE11,BE12, BE14","Yes","Yes",0,"Yes","Yes",null,"Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","High","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H10912))=TRUE, $Q10912, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Outdoor events","No","O-14","O14","Outdoor eventsO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Outdoor events","No","O-17","O17","Outdoor eventsO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"No","Not relevant",null,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H10929))=TRUE, $Q10929, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Outdoor events","No","O-9","O09",{"$f":"A10947&D10947","v":"Outdoor eventsO09"},"Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"No","Not relevant",null,"Not relevant",null,{"$f":"IF(O10947=\"Yes\", G10947, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Outdoor events","No","P-20","P20","Outdoor eventsP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H10960))=TRUE, $Q10960, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Outdoor events","No","P-24","P24","Outdoor eventsP24","Our business's products are likely to cause harm to people when used incorrectly or when used excessively, and are sold to consumers rather than other businesses","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Historical site services","No","BI-10","BI10","Historical site servicesBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"Yes","No",null,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H10977))=TRUE, $Q10977, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Historical site services","No","BS-2","BS02","Historical site servicesBS02","Our business makes money from transporting people or goods between countries or jurisdictions","High","BE21","Yes","Yes",0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H10992))=TRUE, $Q10992, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Historical site services","No","BS-8","BS08","Historical site servicesBS08","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Low","BE22","Yes","Yes","Yes","No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Historical site services","No","E-7","E07",{"$f":"A11011&D11011","v":"Historical site servicesE07"},"Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","No",null,"No",null,{"$f":"IF(O11011=\"Yes\", G11011, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Historical site services","No","O-21","O21","Historical site servicesO21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","High","BE05, BE09","Yes","Yes",0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Historical site services","No","O-9","O09","Historical site servicesO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H11040))=TRUE, $Q11040, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Historical site services","No","P-22","P22","Historical site servicesP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"Yes","Evaluate",null,"Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Moderate","Default","Default","Default","Default","Default","Default"]
["Historical site services","No","P-28","P28","Historical site servicesP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Historical site services","No","P-9","P09","Historical site servicesP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Employment agency services","No","BS-1","BS01","Employment agency servicesBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Employment agency services","No","BS-8","BS08","Employment agency servicesBS08","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Low","BE22","Yes","Yes","Yes","No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Employment agency services","No","O-1","O01","Employment agency servicesO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AM$1,$H11107))=TRUE, $Q11107, \"Default\")","v":"Default"},"Default"]
["Employment agency services","No","O-25","O25","Employment agency servicesO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Employment agency services","No","O-7","O07","Employment agency servicesO07","Our business undertakes experiments on human subjects","High","BE20","Yes","Yes",0,"Yes","Evaluate",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Employment agency services","No","P-2","P02","Employment agency servicesP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"Yes","Evaluate",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Employment agency services","No","P-28","P28","Employment agency servicesP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Architectural and engineering services","No","BI-13","BI13","Architectural and engineering servicesBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Architectural and engineering services","No","BS-1","BS01","Architectural and engineering servicesBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Architectural and engineering services","No","E-4","E04","Architectural and engineering servicesE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Architectural and engineering services","No","E-6","E06","Architectural and engineering servicesE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Architectural and engineering services","No","O-2","O02","Architectural and engineering servicesO02","Our business's core activity is the generation of energy from fossil fuels","High","BE06","Yes","Yes",0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Architectural and engineering services","No","O-8","O08","Architectural and engineering servicesO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Architectural and engineering services","No","P-2","P02","Architectural and engineering servicesP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"Yes","Evaluate",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Architectural and engineering services","No","P-27","P27","Architectural and engineering servicesP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of medical and dental instruments","Yes","BI-13","BI13","Manufacture of medical and dental instrumentsBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of medical and dental instruments","Yes","BS-5","BS05","Manufacture of medical and dental instrumentsBS05","Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of medical and dental instruments","Yes","BS-7","BS07","Manufacture of medical and dental instrumentsBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of medical and dental instruments","Yes","E-6","E06","Manufacture of medical and dental instrumentsE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of medical and dental instruments","Yes","O-24","O24","Manufacture of medical and dental instrumentsO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"Yes","Yes",null,"Yes",null,"High","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of medical and dental instruments","Yes","O-8","O08","Manufacture of medical and dental instrumentsO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of medical and dental instruments","Yes","P-15","P15","Manufacture of medical and dental instrumentsP15","Our business's products, when used as intended, are likely to disrupt the natural environment","High","BE17","Yes",0,0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of medical and dental instruments","Yes","P-27","P27","Manufacture of medical and dental instrumentsP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Washing and dry-cleaning of textiles","No","BI-3","BI03","Washing and dry-cleaning of textilesBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Washing and dry-cleaning of textiles","No","BI-9","BI09","Washing and dry-cleaning of textilesBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H11360))=TRUE, $Q11360, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Washing and dry-cleaning of textiles","No","BS-7","BS07","Washing and dry-cleaning of textilesBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Washing and dry-cleaning of textiles","No","O-12","O12","Washing and dry-cleaning of textilesO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",null,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Washing and dry-cleaning of textiles","No","O-24","O24","Washing and dry-cleaning of textilesO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Washing and dry-cleaning of textiles","No","O-3","O03","Washing and dry-cleaning of textilesO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Washing and dry-cleaning of textiles","No","P-19","P19","Washing and dry-cleaning of textilesP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Washing and dry-cleaning of textiles","No","P-27","P27","Washing and dry-cleaning of textilesP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"No","Not relevant",null,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Extraction of crude petroleum and natural gas","Yes","BI-1","BI01","Extraction of crude petroleum and natural gasBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"Yes","Yes","Nearly all Exploration and Production (E&P) activities for fossil fuels require heavy machinery, other vehicles and stationary combustion equipment.","Yes","Many fossil fuel exctraction processes use self-produced fuel as an energy source for various on-site equipment or cogeneration activities. [6]","High",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H11441))=TRUE, $Q11441, \"Default\")","v":"High"},"Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Extraction of crude petroleum and natural gas","Yes","BI-9","BI09","Extraction of crude petroleum and natural gasBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Extraction of crude petroleum and natural gas","Yes","E-1","E01","Extraction of crude petroleum and natural gasE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","Yes","In addition to combustable fuels production, fossil fuel extraction activities produce many other substances that are considered harmful to humans, organisms and ecosystems.  These include produced water, heavy metals, radioactive materials, Volatile Organic Compounds (VOC), various hydrocarbon chains and others.  In addition, extraction processes require many other harmful substrances as inputs including various cleaning agents, lubricants, laboratory chemicals, additives, drilling mud, dilutents, catalysts and more. [12] Employees must manage these materials.","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Extraction of crude petroleum and natural gas","Yes","E-5","E05","Extraction of crude petroleum and natural gasE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","NA",false,"Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Extraction of crude petroleum and natural gas","Yes","O-24","O24","Extraction of crude petroleum and natural gasO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"Yes","Yes","In addition to combustable fuels production, fossil fuel extraction activities produce many other substances that are considered harmful to humans, organisms and ecosystems.  These include produced water, heavy metals, radioactive materials, Volatile Organic Compounds (VOC), various hydrocarbon chains and others.  In addition, extraction processes require many other harmful substrances as inputs including various cleaning agents, lubricants, laboratory chemicals, additives, drilling mud, dilutents, catalysts and more. [12]","Yes",null,"High","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Extraction of crude petroleum and natural gas","Yes","O-8","O08","Extraction of crude petroleum and natural gasO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H11504))=TRUE, $Q11504, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Extraction of crude petroleum and natural gas","Yes","P-19","P19","Extraction of crude petroleum and natural gasP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"Yes","Yes","In addition to combustable fuels production, fossil fuel extraction activities produce many other substances that are considered harmful to humans, organisms and ecosystems.  These include produced water, heavy metals, radioactive materials, Volatile Organic Compounds (VOC), various hydrocarbon chains and others.  In addition, extraction processes require many other harmful substrances as inputs including various cleaning agents, lubricants, laboratory chemicals, additives, drilling mud, dilutents, catalysts and more. [12]","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Extraction of crude petroleum and natural gas","Yes","P-4","P04","Extraction of crude petroleum and natural gasP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Extraction of peat","Yes","BI-12","BI12","Extraction of peatBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","Yes","In addition to combustable fuels production, fossil fuel extraction activities produce many other substances that are considered harmful to humans, organisms and ecosystems.  These include produced water, heavy metals, radioactive materials, Volatile Organic Compounds (VOC), various hydrocarbon chains and others.  In addition, extraction processes require many other harmful substrances as inputs including various cleaning agents, lubricants, laboratory chemicals, additives, drilling mud, dilutents, catalysts and more. [12]","Yes",null,"High",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H11537))=TRUE, $Q11537, \"Default\")","v":"Default"},"Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Extraction of peat","Yes","BI-8","BI08","Extraction of peatBI08","Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Low","BE01, BE06","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Extraction of peat","Yes","BS-6","BS06","Extraction of peatBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","NA","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default"]
["Extraction of peat","Yes","E-5","E05","Extraction of peatE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","NA",false,"Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Extraction of peat","Yes","O-17","O17","Extraction of peatO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"Yes","Yes","Many fossil fuel E&P businesses manage large lease areas in all types of ecosystems around the globe.[8]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Extraction of peat","Yes","P-10","P10","Extraction of peatP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H11600))=TRUE, $Q11600, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Extraction of peat","Yes","P-18","P18","Extraction of peatP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate","In addition to combustable fuels production, fossil fuel extraction activities produce many other substances that are considered harmful to humans, organisms and ecosystems.  These include produced water, heavy metals, radioactive materials, Volatile Organic Compounds (VOC), various hydrocarbon chains and others.  In addition, extraction processes require many other harmful substrances as inputs including various cleaning agents, lubricants, laboratory chemicals, additives, drilling mud, dilutents, catalysts and more. [12]","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Extraction of peat","Yes","P-26","P26","Extraction of peatP26","Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H11617))=TRUE, $Q11617, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of non-ferrous metal ores","Yes","BI-12","BI12","Mining of non-ferrous metal oresBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","Yes","Potentially harmful substances such as cyanide, mercury and sulphuric acid are used or created during some metal mining activities to separate the target substance from the ore during initial processing. [7][14]","Yes",null,"High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of non-ferrous metal ores","Yes","BS-2","BS02","Mining of non-ferrous metal oresBS02","Our business makes money from transporting people or goods between countries or jurisdictions","High","BE21","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of non-ferrous metal ores","Yes","E-1","E01",{"$f":"A11651&D11651","v":"Mining of non-ferrous metal oresE01"},"Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","Yes","Mining can result in employees' chronic exposure to hazardous substances, including metals, dust, and hazardous chemicals and fuels used in the mining process.[2][11][17]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of non-ferrous metal ores","Yes","E-5","E05","Mining of non-ferrous metal oresE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","Yes","Ground instability is one of the biggest causes of fatalities in underground mines. Falls of ground or rockbursts occur when rock becomes dislodged from the roof or walls of an underground excavated site. The amount of rock displaced can vary from small amount to tonnes of material. If workers happen to be where this occurs, it can lead to severe injuries or fatalities. As underground mines become older and deeper, they are generally more prone to incidents of ground instability. [30]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of non-ferrous metal ores","Yes","O-23","O23","Mining of non-ferrous metal oresO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of non-ferrous metal ores","Yes","O-6","O06","Mining of non-ferrous metal oresO06","Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","Yes","Large-scale operations include earth moving machines to access ore, primary processing (e.g. crushing, grinding) and transport of high volumes of heavy materials require machinery.[4] Mining activities are trending towards greater automation.[3]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of non-ferrous metal ores","Yes","P-18","P18","Mining of non-ferrous metal oresP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Mining of non-ferrous metal ores","Yes","P-26","P26","Mining of non-ferrous metal oresP26","Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Quarrying of stone, sand and clay","Yes","BI-12","BI12","Quarrying of stone, sand and clayBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","Split","The production of minerals involves a series of physical and chemical processes. Methods for physically separating the ore from surrounding material include complex processes which involve mixing the ore with chemical solutions or other liquids in order to separate materials. Examples of chemical separations which involve isolating minerals from their ore by chemical processes include solvent extraction, leaching, refining, and floatation. [15]","Yes",null,"High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Quarrying of stone, sand and clay","Yes","BI-8","BI08","Quarrying of stone, sand and clayBI08","Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Low","BE01, BE06","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Quarrying of stone, sand and clay","Yes","BS-6","BS06","Quarrying of stone, sand and clayBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Quarrying of stone, sand and clay","Yes","E-4","E04","Quarrying of stone, sand and clayE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H11752))=TRUE, $Q11752, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Quarrying of stone, sand and clay","Yes","O-23","O23","Quarrying of stone, sand and clayO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Quarrying of stone, sand and clay","Yes","O-25","O25","Quarrying of stone, sand and clayO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Quarrying of stone, sand and clay","Yes","P-18","P18","Quarrying of stone, sand and clayP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Quarrying of stone, sand and clay","Yes","P-22","P22","Quarrying of stone, sand and clayP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H11799))=TRUE, $Q11799, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of clay and ceramics","Yes","BI-11","BI11","Manufacture of clay and ceramicsBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H11815))=TRUE, $Q11815, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of clay and ceramics","Yes","BS-10","BS10","Manufacture of clay and ceramicsBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of clay and ceramics","Yes","BS-9","BS09","Manufacture of clay and ceramicsBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of clay and ceramics","Yes","E-4","E04","Manufacture of clay and ceramicsE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of clay and ceramics","Yes","O-2","O02","Manufacture of clay and ceramicsO02","Our business's core activity is the generation of energy from fossil fuels","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of clay and ceramics","Yes","P-1","P01","Manufacture of clay and ceramicsP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of clay and ceramics","Yes","P-10","P10","Manufacture of clay and ceramicsP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H11879))=TRUE, $Q11879, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of clay and ceramics","Yes","P-3","P03","Manufacture of clay and ceramicsP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of stone","Yes","BI-11","BI11","Manufacture of stoneBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of stone","Yes","BI-5","BI05","Manufacture of stoneBI05","Our business uses natural resources at levels which may undermine their availability for local communities","High","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of stone","Yes","BS-9","BS09","Manufacture of stoneBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of stone","Yes","E-8","E08","Manufacture of stoneE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of stone","Yes","O-22","O22","Manufacture of stoneO22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of stone","Yes","O-9","O09","Manufacture of stoneO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of stone","Yes","P-17","P17","Manufacture of stoneP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of stone","Yes","P-3","P03","Manufacture of stoneP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H11992))=TRUE, $Q11992, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of leather","Yes","BI-3","BI03","Manufacture of leatherBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of leather","Yes","BI-7","BI07","Manufacture of leatherBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of leather","Yes","BS-9","BS09","Manufacture of leatherBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of leather","Yes","E-3","E03","Manufacture of leatherE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","Yes","Working sewing machines and other electrical equipment can lead to ergonomic problems due to repetitive motions. [21] Employees are seated for long periods and undertake repetitive work which can strain the eyes and lead to long-term musculoskeletal disorders. [32]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of leather","Yes","O-15","O15","Manufacture of leatherO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of leather","Yes","O-3","O03","Manufacture of leatherO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of leather","Yes","P-17","P17","Manufacture of leatherP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H12072))=TRUE, $Q12072, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Manufacture of leather","Yes","P-3","P03","Manufacture of leatherP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Natural gas energy generation","No","BI-10","BI10","Natural gas energy generationBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Natural gas energy generation","No","BI-7","BI07","Natural gas energy generationBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Natural gas energy generation","No","E-13","E13","Natural gas energy generationE13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","High","BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H12120))=TRUE, $Q12120, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Natural gas energy generation","No","E-3","E03","Natural gas energy generationE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Natural gas energy generation","No","O-16","O16","Natural gas energy generationO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Natural gas energy generation","No","O-9","O09","Natural gas energy generationO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Natural gas energy generation","No","P-13","P13","Natural gas energy generationP13","Our business's products consume water, energy or other inputs during use","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Natural gas energy generation","No","P-28","P28","Natural gas energy generationP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Steam and air conditioning supply infrastructure","Yes","BI-10","BI10","Steam and air conditioning supply infrastructureBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Steam and air conditioning supply infrastructure","Yes","BI-8","BI08","Steam and air conditioning supply infrastructureBI08","Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Low","BE01, BE06","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H12196))=TRUE, $Q12196, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Steam and air conditioning supply infrastructure","Yes","BS-8","BS08","Steam and air conditioning supply infrastructureBS08","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Low","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Steam and air conditioning supply infrastructure","Yes","O-10","O10","Steam and air conditioning supply infrastructureO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Steam and air conditioning supply infrastructure","Yes","O-14","O14","Steam and air conditioning supply infrastructureO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H12228))=TRUE, $Q12228, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Steam and air conditioning supply infrastructure","Yes","O-9","O09","Steam and air conditioning supply infrastructureO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"Yes","Yes","Groundwater is freshwater found beneath the earth's surface, supplies are normally replenished by rain and melting snow, depending on climate conditions. Groundwater represents about 97% of freshwater resources available, excluding water locked in polar ice. [4] Water withdrawal can be characterised as freshwater taken from ground of surface water sources and transported to the location of use. \r\n\r\nFreshwater is the world's most extracted raw material with withdrawal rates currently in the estimated range of 982 km3/year. About 70% of groundwater withdrawn is used for agriculture and it provides about half of all drinking water worldwide. [5]","Yes",null,"High","Default","Default","High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Steam and air conditioning supply infrastructure","Yes","P-18","P18","Steam and air conditioning supply infrastructureP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H12259))=TRUE, $Q12259, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Steam and air conditioning supply infrastructure","Yes","P-28","P28","Steam and air conditioning supply infrastructureP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"Yes","Yes","Water is a natural resource that is consumed or can be widely repurposed.","Yes",null,"Low","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Low","Default","Default","Default","Default"]
["Steam and air conditioning supply infrastructure","Yes","P-8","P08","Steam and air conditioning supply infrastructureP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H12276))=TRUE, $Q12276, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Agricultural materials and live animal retail","Yes","BS-1","BS01",{"$f":"A12291&D12291","v":"Agricultural materials and live animal retailBS01"},"Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H12291))=TRUE, $Q12291, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Agricultural materials and live animal retail","Yes","E-11","E11","Agricultural materials and live animal retailE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Agricultural materials and live animal retail","Yes","E-2","E02","Agricultural materials and live animal retailE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H12308))=TRUE, $Q12308, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Agricultural materials and live animal retail","Yes","O-14","O14","Agricultural materials and live animal retailO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Agricultural materials and live animal retail","Yes","O-6","O06","Agricultural materials and live animal retailO06","Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H12339))=TRUE, $Q12339, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Agricultural materials and live animal retail","Yes","P-16","P16","Agricultural materials and live animal retailP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Agricultural materials and live animal retail","Yes","P-21","P21","Agricultural materials and live animal retailP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H12356))=TRUE, $Q12356, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight air transportation","No","BI-1","BI01","Freight air transportationBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H12371))=TRUE, $Q12371, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Freight air transportation","No","BS-1","BS01","Freight air transportationBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight air transportation","No","BS-6","BS06","Freight air transportationBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight air transportation","No","E-2","E02","Freight air transportationE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","Yes","Freight transportation in particular may expose employees to dangerous goods such as explosives and reactive materialsl.[19]","No","Changed to  No","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight air transportation","No","O-19","O19",{"$f":"A12419&D12419","v":"Freight air transportationO19"},"Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H12419))=TRUE, $Q12419, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Freight air transportation","No","O-8","O08","Freight air transportationO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight air transportation","No","P-1","P01","Freight air transportationP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"No","Not relevant",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H12436))=TRUE, $Q12436, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight air transportation","No","P-27","P27","Freight air transportationP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight rail transportation","No","BI-1","BI01","Freight rail transportationBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight rail transportation","No","BI-4","BI04","Freight rail transportationBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight rail transportation","No","BS-7","BS07","Freight rail transportationBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight rail transportation","No","E-3","E03","Freight rail transportationE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight rail transportation","No","O-13","O13","Freight rail transportationO13","Our business's core activities involve the ownership, management and/or investment of financial assets","High","BE23",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight rail transportation","No","O-8","O08","Freight rail transportationO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight rail transportation","No","P-14","P14","Freight rail transportationP14","Our business's products require detailed instructions to operate safely","High","BE15","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight rail transportation","No","P-27","P27","Freight rail transportationP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H12548))=TRUE, $Q12548, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","BI-10","BI10","Passenger road transportationBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","BI-9","BI09","Passenger road transportationBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","BS-7","BS07","Passenger road transportationBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","E-14","E14","Passenger road transportationE14","Our business is part of the gig economy","High","BE11,BE12, BE14","Yes","Yes",0,"Yes","Yes","The Business Activity encompasses transportation network companies and cab aggregators, which employ drivers who have their own vehicles. The gig economy model enables these platforms to earn revenue whilst providing minimal contractual protections and benefits for the driver.[43]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","E-2","E02","Passenger road transportationE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","E-3","E03","Passenger road transportationE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","E-4","E04","Passenger road transportationE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","E-5","E05","Passenger road transportationE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes - driving","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","E-6","E06","Passenger road transportationE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","Yes","NA","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","E-7","E07","Passenger road transportationE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","Yes","In this Business Activity, the employees are remunerated based on the number of trips and the distance covered. As a result, daily earnings vary. This is compensated for by working longer hours Despite long hours, monthly earnings are typically low, and in many cases lower even than minimum wage.[41]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","E-8","E08","Passenger road transportationE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","E-9","E09","Passenger road transportationE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-1","O01","Passenger road transportationO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","Yes","Land transportation is the dominant mode of transport in terms of demand for both public and the transfer of goods. [4] Transportation of goods and service is essential for economic activity and the public transport facilitates the economic activity of a city/region.[5] In regard to passenger transportation, specifically, light-duty vehicles account for the largest share of energy consumption. This is significantly higher than all modes of freight transportation, including heavy trucks, marine, and rail.[6]","Yes",null,"High","High","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H12595))=TRUE, $Q12595, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-10","O10","Passenger road transportationO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H12596))=TRUE, $Q12596, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-11","O11","Passenger road transportationO11","Our business takes plants, trees or animals from the wild","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-12","O12","Passenger road transportationO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-13","O13","Passenger road transportationO13","Our business's core activities involve the ownership, management and/or investment of financial assets","High","BE23",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AJ$1,$H12599))=TRUE, $Q12599, \"Default\")","v":"Default"},"Default","Default","Default","Default"]
["Passenger road transportation","No","O-14","O14","Passenger road transportationO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-15","O15","Passenger road transportationO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","Yes","The Business Activity has a high negative impact on the environment. Due to the expansive nature of land transportation, there is a hightened risk that vehicles will pass through areas of high biodiversity or cultural value areas. Transportation through environmentally sensitive areas raises concerns such as emission of air pollutants, noise, transportation of harmful goods.[17] Transporting of dangerous goods such as flammable substance, arms and ammunitions runs a risk of spillage and explosion into the environment.[39] Eco-sensitive areas such as wetlands, mountains, or coastal areas are extremely vulnerable to the impacts of transport.[18]","No","Changed to No","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-16","O16","Passenger road transportationO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-17","O17","Passenger road transportationO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-18","O18","Passenger road transportationO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-19","O19","Passenger road transportationO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-2","O02","Passenger road transportationO02","Our business's core activity is the generation of energy from fossil fuels","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-20","O20","Passenger road transportationO20","Our business generates hazardous substances either intentionally or as a by-product of its activities","High","BE05","Yes","Yes",0,"Yes","Yes","Land Transportation is a major source of air pollution that harms human health and the environment. Vehicles emit a range of pollutants including nitrogen oxides (NOx) and particulate matter (PM).  NOx comprises a mixture of nitric oxide (NO) and nitrogen dioxide (NO2).[38] NO2 is a toxic gas that causes 79,000 premature deaths in Europe per year. In the air, NO is also converted to NO2 in a process that forms ozone (O3). NOx emissions also form secondary particles in the air and contribute to acidification and eutrophication, causing serious damage to ecosystems.[37] Road transport accounts for a third of NOx emissions and is the dominant source in urban, heavily-trafficked areas.[38]","Yes",null,"High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-21","O21","Passenger road transportationO21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","High","BE05, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-22","O22","Passenger road transportationO22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-23","O23","Passenger road transportationO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-24","O24",{"$f":"A12611&D12611","v":"Passenger road transportationO24"},"Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H12611))=TRUE, $Q12611, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-25","O25","Passenger road transportationO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H12612))=TRUE, $Q12612, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-26","O26","Passenger road transportationO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","Yes","Repeated transport on certain routes can be disruptive for both communities and the landscapes they rely upon. Fixed infrastructure, such as railway tracks, and main roads can lead to signficant noise pollution. [49]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-27","O27","Passenger road transportationO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-3","O03","Passenger road transportationO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-4","O04","Passenger road transportationO04","Our business manages, stores or distributes hazardous substances","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,{"$f":"IF(O12616=\"Yes\", G12616, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AH$1,$H12616))=TRUE, $Q12616, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-5","O05","Passenger road transportationO05","Our business builds physical infrastructure as a core activity","High","BE05, BE08, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-6","O06","Passenger road transportationO06","Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","Yes","Vehicles are considered heavy machinery. Driving land-based vehicles can put employees at risk of accidents, such as car crashes. This risk is exacerbated when employees have been working long hours and are fatigued. [7]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-7","O07","Passenger road transportationO07","Our business undertakes experiments on human subjects","High","BE20","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-8","O08","Passenger road transportationO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","O-9","O09","Passenger road transportationO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-1","P01","Passenger road transportationP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-10","P10","Passenger road transportationP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-11","P11","Passenger road transportationP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-12","P12","Passenger road transportationP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-13","P13","Passenger road transportationP13","Our business's products consume water, energy or other inputs during use","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-14","P14","Passenger road transportationP14","Our business's products require detailed instructions to operate safely","High","BE15","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H12627))=TRUE, $Q12627, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-15","P15","Passenger road transportationP15","Our business's products, when used as intended, are likely to disrupt the natural environment","High","BE17","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H12628))=TRUE, $Q12628, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-16","P16","Passenger road transportationP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-17","P17","Passenger road transportationP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-18","P18","Passenger road transportationP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-19","P19","Passenger road transportationP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-2","P02","Passenger road transportationP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AH$1,$H12633))=TRUE, $Q12633, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-20","P20","Passenger road transportationP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-21","P21","Passenger road transportationP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-22","P22","Passenger road transportationP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-23","P23","Passenger road transportationP23","Our business's products may be addictive","High","BE17, BE15","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-24","P24","Passenger road transportationP24","Our business's products are likely to cause harm to people when used incorrectly or when used excessively, and are sold to consumers rather than other businesses","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-25","P25","Passenger road transportationP25","Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale","High","BE16","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-26","P26","Passenger road transportationP26","Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-27","P27","Passenger road transportationP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-28","P28","Passenger road transportationP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-3","P03","Passenger road transportationP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H12643))=TRUE, $Q12643, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-4","P04","Passenger road transportationP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H12644))=TRUE, $Q12644, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-5","P05","Passenger road transportationP05","Our business only sells physical goods which it does not manufacture itself","Low","BE05","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-6","P06","Passenger road transportationP06","Our business only sells fixed structures that are made to last","Low","BE19","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-7","P07","Passenger road transportationP07","Our business's products or associated packaging are disposable or are likely to have a useful life of less than 5 years","High","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-8","P08","Passenger road transportationP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger road transportation","No","P-9","P09","Passenger road transportationP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BI-1","BI01","Freight road transportationBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BI-10","BI10","Freight road transportationBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BI-11","BI11","Freight road transportationBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BI-12","BI12","Freight road transportationBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BI-13","BI13","Freight road transportationBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BI-2","BI02","Freight road transportationBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BI-3","BI03","Freight road transportationBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BI-4","BI04","Freight road transportationBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BI-5","BI05","Freight road transportationBI05","Our business uses natural resources at levels which may undermine their availability for local communities","High","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BI-6","BI06","Freight road transportationBI06","Our business's core product inputs or end products are perishable","High","BE07","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BI-7","BI07","Freight road transportationBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BI-8","BI08","Freight road transportationBI08","Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Low","BE01, BE06","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BI-9","BI09","Freight road transportationBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BS-1","BS01","Freight road transportationBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BS-10","BS10","Freight road transportationBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BS-11","BS11","Freight road transportationBS11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Moderate","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BS-2","BS02","Freight road transportationBS02","Our business makes money from transporting people or goods between countries or jurisdictions","High","BE21","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default"]
["Freight road transportation","No","BS-3","BS03","Freight road transportationBS03","Our business is registered in a recognised 'tax haven' or 'grey list' country","High","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BS-4","BS04","Freight road transportationBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BS-5","BS05","Freight road transportationBS05","Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BS-6","BS06","Freight road transportationBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BS-7","BS07","Freight road transportationBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BS-8","BS08","Freight road transportationBS08","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Low","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","BS-9","BS09","Freight road transportationBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","E-1","E01","Freight road transportationE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","E-10","E10",{"$f":"A12675&D12675","v":"Freight road transportationE10"},"Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","Yes","The Business Activity as a significant proportion of employees carrying out low-skilled labour. Driving is an easy job to obtain in many countries because it generally does not require any special qualifications. Additionally, many unemployed individuals may see it as a temporary solution for income .[41]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","E-11","E11","Freight road transportationE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","Yes","The Business Activity has a significant number of immigrants. Often, immigrants are educated individuals who have faced difficulties integrating into the workforce.[41] In developing economies, many land transportation workers are living in poverty. They are frequently informal workers with limited labour and social protection.  Often drivers endure job insecurity, low and fragile incomes, harassment and corruption, poor (and often dangerous) working conditions, and no access to training.[42]\n\n","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","E-12","E12","Freight road transportationE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","E-13","E13","Freight road transportationE13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","High","BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","E-14","E14","Freight road transportationE14","Our business is part of the gig economy","High","BE11,BE12, BE14","Yes","Yes",0,"Yes","Yes","The Business Activity encompasses transportation network companies and cab aggregators, which employ drivers who have their own vehicles. The gig economy model enables these platforms to earn revenue whilst providing minimal contractual protections and benefits for the driver.[43]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","E-2","E02","Freight road transportationE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","E-3","E03","Freight road transportationE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","E-4","E04","Freight road transportationE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","E-5","E05","Freight road transportationE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes - driving","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","E-6","E06","Freight road transportationE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","Yes","NA","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","E-7","E07","Freight road transportationE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","Yes","In this Business Activity, the employees are remunerated based on the number of trips and the distance covered. As a result, daily earnings vary. This is compensated for by working longer hours Despite long hours, monthly earnings are typically low, and in many cases lower even than minimum wage.[41]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","E-8","E08","Freight road transportationE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","E-9","E09","Freight road transportationE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-1","O01","Freight road transportationO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","Yes","Land transportation is the dominant mode of transport in terms of demand for both public and the transfer of goods. [4] Transportation of goods and service is essential for economic activity and the public transport facilitates the economic activity of a city/region.[5] In regard to passenger transportation, specifically, light-duty vehicles account for the largest share of energy consumption. This is significantly higher than all modes of freight transportation, including heavy trucks, marine, and rail.[6]","Yes",null,"High","High","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-10","O10","Freight road transportationO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-11","O11","Freight road transportationO11","Our business takes plants, trees or animals from the wild","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-12","O12","Freight road transportationO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-13","O13","Freight road transportationO13","Our business's core activities involve the ownership, management and/or investment of financial assets","High","BE23",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-14","O14","Freight road transportationO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-15","O15","Freight road transportationO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","Yes","The Business Activity has a high negative impact on the environment. Due to the expansive nature of land transportation, there is a hightened risk that vehicles will pass through areas of high biodiversity or cultural value areas. Transportation through environmentally sensitive areas raises concerns such as emission of air pollutants, noise, transportation of harmful goods.[17] Transporting of dangerous goods such as flammable substance, arms and ammunitions runs a risk of spillage and explosion into the environment.[39] Eco-sensitive areas such as wetlands, mountains, or coastal areas are extremely vulnerable to the impacts of transport.[18]","No","Changed to No","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-16","O16","Freight road transportationO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-17","O17","Freight road transportationO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-18","O18","Freight road transportationO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-19","O19","Freight road transportationO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-2","O02","Freight road transportationO02","Our business's core activity is the generation of energy from fossil fuels","High","BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-20","O20","Freight road transportationO20","Our business generates hazardous substances either intentionally or as a by-product of its activities","High","BE05","Yes","Yes",0,"Yes","Yes","Land Transportation is a major source of air pollution that harms human health and the environment. Vehicles emit a range of pollutants including nitrogen oxides (NOx) and particulate matter (PM).  NOx comprises a mixture of nitric oxide (NO) and nitrogen dioxide (NO2).[38] NO2 is a toxic gas that causes 79,000 premature deaths in Europe per year. In the air, NO is also converted to NO2 in a process that forms ozone (O3). NOx emissions also form secondary particles in the air and contribute to acidification and eutrophication, causing serious damage to ecosystems.[37] Road transport accounts for a third of NOx emissions and is the dominant source in urban, heavily-trafficked areas.[38]","Yes",null,"High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-21","O21","Freight road transportationO21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","High","BE05, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-22","O22","Freight road transportationO22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-23","O23","Freight road transportationO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-24","O24","Freight road transportationO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-25","O25","Freight road transportationO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-26","O26","Freight road transportationO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","Yes","Repeated transport on certain routes can be disruptive for both communities and the landscapes they rely upon. Fixed infrastructure, such as railway tracks, and main roads can lead to signficant noise pollution. [49]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-27","O27","Freight road transportationO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-3","O03","Freight road transportationO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-4","O04","Freight road transportationO04","Our business manages, stores or distributes hazardous substances","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-5","O05","Freight road transportationO05","Our business builds physical infrastructure as a core activity","High","BE05, BE08, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-6","O06","Freight road transportationO06","Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","Yes","Vehicles are considered heavy machinery. Driving land-based vehicles can put employees at risk of accidents, such as car crashes. This risk is exacerbated when employees have been working long hours and are fatigued. [7]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-7","O07","Freight road transportationO07","Our business undertakes experiments on human subjects","High","BE20","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-8","O08","Freight road transportationO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","O-9","O09","Freight road transportationO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-1","P01","Freight road transportationP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-10","P10","Freight road transportationP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-11","P11","Freight road transportationP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-12","P12","Freight road transportationP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-13","P13","Freight road transportationP13","Our business's products consume water, energy or other inputs during use","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-14","P14","Freight road transportationP14","Our business's products require detailed instructions to operate safely","High","BE15","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-15","P15","Freight road transportationP15","Our business's products, when used as intended, are likely to disrupt the natural environment","High","BE17","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-16","P16","Freight road transportationP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-17","P17","Freight road transportationP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-18","P18","Freight road transportationP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-19","P19","Freight road transportationP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-2","P02","Freight road transportationP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-20","P20","Freight road transportationP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-21","P21","Freight road transportationP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-22","P22","Freight road transportationP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-23","P23","Freight road transportationP23","Our business's products may be addictive","High","BE17, BE15","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-24","P24","Freight road transportationP24","Our business's products are likely to cause harm to people when used incorrectly or when used excessively, and are sold to consumers rather than other businesses","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-25","P25","Freight road transportationP25","Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale","High","BE16","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-26","P26","Freight road transportationP26","Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-27","P27","Freight road transportationP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-28","P28","Freight road transportationP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-3","P03","Freight road transportationP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-4","P04","Freight road transportationP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-5","P05","Freight road transportationP05","Our business only sells physical goods which it does not manufacture itself","Low","BE05","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-6","P06",{"$f":"A12739&D12739","v":"Freight road transportationP06"},"Our business only sells fixed structures that are made to last","Low","BE19","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-7","P07","Freight road transportationP07","Our business's products or associated packaging are disposable or are likely to have a useful life of less than 5 years","High","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-8","P08","Freight road transportationP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Freight road transportation","No","P-9","P09","Freight road transportationP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BI-1","BI01","Passenger water transportationBI01","Our business uses fossil fuels as a primary source of energy","High","BE01, BE05, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,{"$f":"IF(O12743=\"Yes\", G12743, \"Default\")","v":"Default"},{"$f":"IF(ISNUMBER(SEARCH(R$1,$H12743))=TRUE, $Q12743, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AH$1,$H12743))=TRUE, $Q12743, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BI-10","BI10","Passenger water transportationBI10","Our business only procures goods and services for its own internal use","Low","BE04",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BI-11","BI11","Passenger water transportationBI11","Our business owns or manages energy-intensive digital infrastructure","High","BE01, BE06","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BI-12","BI12","Passenger water transportationBI12","Our business uses hazardous or potentially harmful substances as a core input","High","BE05","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BI-13","BI13","Passenger water transportationBI13","Our business purchases physical goods for onward sale which it does not manufacture itself","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BI-2","BI02","Passenger water transportationBI02","Our business's core activities are water-intensive","High","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BI-3","BI03","Passenger water transportationBI03","Our business uses water as a core product input","High","BE02","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BI-4","BI04","Passenger water transportationBI04","Our business uses water for personal consumption and basic sanitation purposes only","Low","BE02","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BI-5","BI05","Passenger water transportationBI05","Our business uses natural resources at levels which may undermine their availability for local communities","High","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BI-6","BI06","Passenger water transportationBI06","Our business's core product inputs or end products are perishable","High","BE07","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BI-7","BI07","Passenger water transportationBI07","Our business's use of energy is limited to procuring electricity for ancillary purposes","Low","BE01, BE06","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BI-8","BI08","Passenger water transportationBI08","Our business only uses procured electricity and operates in locations where the national grid is renewably powered","Low","BE01, BE06","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BI-9","BI09","Passenger water transportationBI09","Our business relies on multiple product inputs supplied by third parties","High","BE04","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BS-1","BS01","Passenger water transportationBS01","Our business's value largely resides in intangible assets","High","BE21",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BS-10","BS10","Passenger water transportationBS10","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","High","BE08, BE09, BE22","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BS-11","BS11","Passenger water transportationBS11","Our business has highly innovative products and/or operating processes that are disrupting traditional markets","Moderate","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H12758))=TRUE, $Q12758, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BS-2","BS02","Passenger water transportationBS02","Our business makes money from transporting people or goods between countries or jurisdictions","High","BE21","Yes","Yes",0,"Yes","Yes","While no characteristics are fulfilled, due to the possibility of using a ¬¥flag of convenience (FOC)¬¥ (the registered country of the ship is different from the country by which the ship is controlled), shipping companies can decrease their operating costs by taking advantages of low or no tax in some countries. As FOC can be highly anonymized, there are no reporting requirements from ships or banks, in turn making the risk of tax evasion/havens both complex and untransparent. [54]","Yes",null,"High",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H12759))=TRUE, $Q12759, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default"]
["Passenger water transportation","No","BS-3","BS03","Passenger water transportationBS03","Our business is registered in a recognised 'tax haven' or 'grey list' country","High","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BS-4","BS04","Passenger water transportationBS04","Our business is a registered charity","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BS-5","BS05","Passenger water transportationBS05","Our business only operates in one country","Low","BE21","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BS-6","BS06","Passenger water transportationBS06","Our business’s ability to make money has the potential to be significantly restricted by public policies and regulations","High","BE22","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BS-7","BS07","Passenger water transportationBS07","Our business is heavily subsidised by government","High","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BS-8","BS08","Passenger water transportationBS08","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Low","BE22","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","BS-9","BS09","Passenger water transportationBS09","Our business activities are not associated with significant negative impact, and lobbying in our industry is minimal","Low","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","E-1","E01","Passenger water transportationE01","Our business's activities may expose employees to hazardous substances","High","BE10","Yes","Yes",0,"Yes","Yes","During operation, a ship emits large amounts of nitrogen oxides (NOx), sulphur oxides (SOx), fine dust and carcinogenic particles. [9] [16] \r\nBesides emission exposure, employees (crew members) can be exposed to hazardous substances during handling and storing of waste (chemical, biological and physically dangerous waste). [28] Furthermore, toxic gasses are sometimes present (through active fumigation or 'off-gassing' - when goods produce gas during shipment) in and around shipping containers which might be harmful to people working in the environment. [33]","No","Changed to No","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","E-10","E10","Passenger water transportationE10","Our business has a significant proportion of workers who carry out low-skilled labour","High","BE11, BE12","Yes","Yes",0,"Yes","Yes","In the cruise ship sector, low-skilled positions are associated with kitchens, housecleaning and janitorial tasks. Such roles are filled by cheap labour from low-income countries. [47] \r\n¬¥Ratings¬¥ are employees in the marine industry without a certificate/licence of competence. Ratings carry out a variety of tasks with little skill demand and are often from countries that differ to the high skilled workers on the ship. [45]  \r\nEven though many roles are carried out by skilled workers in the shipping industry, this is not reflected in the salary as only 7% of seafarers receive a ¬¥high salary‚Äô (>3000$/month) indexed by The International Transport Workers Federation. [45]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","E-11","E11","Passenger water transportationE11","Our business has a significant proportion of workers who may not have access to adequate social protections","High","BE11, BE13","Yes","Yes",0,"Yes","Yes","The shipping industry and cruise ship sector has one of the most diverse labour markets with mixed nationality migrant crews working beyond their own borders. [44] Around 81% of the shipping industry workforce is of Eastern European, Southeast Asian and Far East Asian origin with two dominant nationalities being Filipino and Chinese. [45] Ships have the possibility of using ‚Äòflags of convenience‚Äô meaning they can use a flag other than that of the vessel owner. A flag can be obtained in a country which allows vessels of foreign ownership to become registered. This leads to easy access to the global labour pool and often results in reduced regulations and administrative fees as a vessel adheres to the laws of the flag state. In general, migrant workers are at risk of having denied or limited their access to social security, partly due to the duration of their employment. [46]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","E-12","E12","Passenger water transportationE12","Our business predominantly employs people who are high-skilled and well paid","Low","BE11, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","E-13","E13","Passenger water transportationE13","Our business operates in an industry or in locations which are associated with a heightened risk of child or forced labour","High","BE12","Yes","Yes",0,"Yes","Yes","The shipping industry has been linked to risks of modern slavery (forced labour), partly due to maritime workers originating from countries with issues on human rights, labour rights and corruption combined with little regulatory oversight of vessels. Violations have included withholding crew pay and inhumane living conditions (including starvation). [48]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","E-14","E14","Passenger water transportationE14","Our business is part of the gig economy","High","BE11,BE12, BE14","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","E-2","E02","Passenger water transportationE02","Our business’s activities may repeatedly expose employees to potentially harmful substances","High","BE10","Yes","Yes",0,"Yes","Yes","Flammable gasses can be present in the hold of a ship from oil of various grades even when no oil is present (remnants after unloading the cargo). If such gasses are ignited (by heat or static electricity), it might lead to explosions. Lack of knowledge on safety practices by crew can lead to unsafe working conditions. These safety practices normally include purging, where flammable gasses are replaced by non-flammable substances. [34]\r\nFurthermore, the transport of liquefied natural gas by sea has been flagged as a hazard due to the fire and explosion potential. [35]","No","Changed to No","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","E-3","E03","Passenger water transportationE03","Our business's activities rely on repetitive or heavy manual labour","Moderate","BE10","Yes","Yes",0,"Yes","Yes","Maritime workers risk injuries due to repeated motions from carrying out the same tasks often related to uncomfortable working positions, using vibrating machines or strenuous work. [36] [40]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H12774))=TRUE, $Q12774, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","E-4","E04","Passenger water transportationE04","Our business may routinely expose employees to psychologically challenging situations","High","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H12775))=TRUE, $Q12775, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","E-5","E05","Passenger water transportationE05","Our business's activities may expose employees to dangerous physical environments","High","BE10","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes ","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","E-6","E06","Passenger water transportationE06","Our business routinely requires employees to work unusual hours or overtime (more than 40 hours a week)","Moderate","BE10, BE12","Yes","Yes",0,"Yes","Yes","Although regulations on working hours are in place in the maritime sector, reports on fatigue (mental and physical exhaustion) partly due to long work hours and overtime are common. [37] [38] [39] Repeated overtime and long working shifts on boats (both freight vessels and overnight touring operators) are common due to round the clock operation, reduced crew sizes due to economic gains, and irregular shifts. [39]","Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","E-7","E07","Passenger water transportationE07","Our business's approach to remuneration includes non-guaranteed elements, resulting in unpredictable income","High","BE11","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","E-8","E08","Passenger water transportationE08","Our business has a significant proportion of temporary workers","High","BE11,BE12","Yes","Yes",0,"Yes","Yes","Temporary workers are common in the maritime industry where seafarers are frequently recruited through an intermediary agency. Often, seafarers provide their services to a ship whilst they are being contracted to someone (the agency) who are not directly affiliated with that ship. [41]\r\nIn the cruise and tour operating industry, temporary workers are also common with standard cruise employment contract lengths of 3 to 8 months. [43]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","E-9","E09","Passenger water transportationE09","Our business has a significant proportion of employees on zero hour contracts","High","BE11, BE12","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-1","O01","Passenger water transportationO01","Our business transports or distributes goods, materials or people as a core activity","High","BE01, BE05, BE06","Yes","Yes",0,"Yes","Yes","Three-quarters of global freight transportation is carried out by the shipping industry. [5] The global vessel fleet (cruise ships, oil tankers and cargo vessels) includes around 90,000 ships. [9] Cruise ships constitute only a small fraction of the world‚Äôs tourism industry. Nevertheless, cruises accommodated 27.5 million passengers in 2019. [10]","Yes",null,"High","High","Default","Default","Default","High","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-10","O10","Passenger water transportationO10","Our business cultivates plants or trees or rears animals","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-11","O11","Passenger water transportationO11","Our business takes plants, trees or animals from the wild","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-12","O12","Passenger water transportationO12","Our business manages land-based natural resources","High","BE03, BE08","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-13","O13","Passenger water transportationO13","Our business's core activities involve the ownership, management and/or investment of financial assets","High","BE23",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-14","O14","Passenger water transportationO14","Our business manages or invests a significant quantity of financial assets (in-house or via third-party managers) for an extended period of time","Moderate","BE23","Yes","Yes","Yes","No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-15","O15","Passenger water transportationO15","Our business is likely to operate in or near areas of high biodiversity or cultural value","High","BE08","Yes","Yes",0,"Yes","Yes","Coastal waters and estuaries (the water body where rivers meet the ocean) are high in biodiversity, particularly in and near coral reefs. Furthermore, between 500,000 ‚Äì 10 million species are found in the oceans and are subject to a range of threats, including climate change and human activities. [28] Many of these biodiversity-rich areas are affected by the shipping industry. Marine environmets are under pressure from risks of shipping-related accidents, pollution, damage to the sea bed from anchoring and the introduction of invasive species from the ballast water. [24] [25]   \r\nFurthermore, 70% of ports for cruise ships are located in biodiversity hotspots around the world. [30]","Yes",null,"High","Default","Default","Default","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-16","O16","Passenger water transportationO16","Our business operates predominantly outside of built-up areas","Moderate","BE08","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"Yes",null,"Moderate","Default","Default","Default","Default","Default","Default","Default","Moderate","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-17","O17","Passenger water transportationO17","Our business requires the repeated acquisition or control of new land","Moderate","BE09","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-18","O18","Passenger water transportationO18","Our business generates contaminated wastewater which requires specialized treatment","High","BE02","Yes","Yes",0,"Yes","Yes","Ships generate wastewater, the quantity of which varies with the size and function of the ship and the systems used on board. [11] Cruise ships are known for producing great amounts of both grey wastewater (from kitchens, sinks, laundry etc. with risk of containing residues of household chemicals, soaps, detergent and food scraps) and black wastewater (from toilets and medical facilities with risk of containing bacteria, viruses, pathogens etc.). [12] [13]Algae bloom and ecosystem degradation are both effects of untreated wastewater discharge into aquatic ecosystems. [12] Oily wastewater from tank washing and ballast water (water from the lowest section of the ship) should be treated by port facilities but risks being discharged in the sea untreated under lacking supervision. [14] Beyond 12 nautical miles from land, a ship is allowed to discharge untreated raw sewage if operating at a speed of >4 knots. [56]","Yes",null,"High","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H12790))=TRUE, $Q12790, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-19","O19","Passenger water transportationO19","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","High","BE06","Yes","Yes",0,"Yes","Yes","The international shipping industry emits around 3% of global CO2 emissions with 1 billion tonnes of CO2 emitted in 2018. [22] A single ship can produce as much CO2 as 70,000 cars. [9] This excludes ships fully powered by electricity or using sails for propulsion which might be more prevalent in the ferry and tour operation industries. \r\n\r\nIt should be noted that the NOx particles from ship diesel engines are not in themselves a greenhouse gas, but react with other gasses in the atmosphere to produce the greenhouse gas ozone. [23]","No","Changed to No","Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H12791))=TRUE, $Q12791, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-2","O02","Passenger water transportationO02","Our business's core activity is the generation of energy from fossil fuels","High","BE06","Yes","Yes",0,"Yes","Yes","Most ships have some form of engine or turbine which runs on fossil fuels to drive the ship‚Äôs propeller and to generate electricity for the electrical appliances on board. Increasingly, the marine transportation industry is heading towards more low-emission systems. Today, most ships have a diesel-electric system which saves 5-20% of the fuel compared to traditional systems. [9]","No","Changed to No","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-20","O20","Passenger water transportationO20","Our business generates hazardous substances either intentionally or as a by-product of its activities","High","BE05","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes","High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-21","O21","Passenger water transportationO21","Our business's core activities lead to a risk of accidental spills or leaks of substances into the environment","High","BE05, BE09","Yes","Yes",0,"Yes","Yes","\"In 2015, 61% of the world‚Äôs crude oil and petroleum products were transported by specialized oil and product tankers on the sea. [19] Transporting oil comes with a risk of spills which is highly damaging to the aquatic environment. Through a number of incidents, 5.7 million tonnes of oil were spilled into the ocean between 1970 and 2017 due to tankers colliding with land, other ships or breaking in stormy weather. [20]\r\nFurthermore, bilge oil (oil which accumulates in the lowest section of the ship with the bilge water) from leaks in unrepaired or faulty systems can also mix with oceanic water and cause ocean pollution. [21]\"","Yes",null,"High","Default","Default","Default","Default","High","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-22","O22","Passenger water transportationO22","Our business offers services which do not require the use of heavy machinery or result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-23","O23","Passenger water transportationO23","Our business offers virtual products or services which do not result in the emission of hazardous substances","Low","BE05",0,"Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-24","O24","Passenger water transportationO24","Our business produces high quantities of operational waste","High","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-25","O25","Passenger water transportationO25","Our business only generates waste that can be easily repurposed","Low","BE07","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-26","O26","Passenger water transportationO26","Our business may cause temporary disruption to local communities, but not in a way that impacts their long-term health or economic stability","Moderate","BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-27","O27","Passenger water transportationO27","Our business regularly interacts with potentially vulnerable groups","High","BE20","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-3","O03","Passenger water transportationO03","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","High","BE01, BE06","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-4","O04","Passenger water transportationO04","Our business manages, stores or distributes hazardous substances","High","BE05","Yes","Yes",0,"Yes","No",false,"Yes","Changed to Yes","High","Default","Default","Default","Default","High","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-5","O05",{"$f":"A12803&D12803","v":"Passenger water transportationO05"},"Our business builds physical infrastructure as a core activity","High","BE05, BE08, BE09","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-6","O06","Passenger water transportationO06","Our business uses heavy machinery","Moderate","BE10","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-7","O07","Passenger water transportationO07","Our business undertakes experiments on human subjects","High","BE20","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-8","O08","Passenger water transportationO08","Our business relies on animal testing as part of our operations","High","BE03","Yes","Yes",0,"Yes","No",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H12806))=TRUE, $Q12806, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","O-9","O09","Passenger water transportationO09","Our business extracts non-renewable resources from the earth","High","BE03, BE08","Yes",0,0,"No","Not relevant",false,"Not relevant",null,{"$f":"IF(O12807=\"Yes\", G12807, \"Default\")","v":"Default"},{"$f":"IF(ISNUMBER(SEARCH(R$1,$H12807))=TRUE, $Q12807, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-1","P01","Passenger water transportationP01","Our business sells natural resources","Moderate","BE04","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-10","P10","Passenger water transportationP10","Our business's products are designed for human consumption or ingestion and may increase long-term health risks","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-11","P11","Passenger water transportationP11","Our business's products have been processed and are intended for human ingestion or use on the skin","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-12","P12","Passenger water transportationP12","Our business's products are themselves fossil fuels or depend on fossil fuels to operate","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-13","P13","Passenger water transportationP13","Our business's products consume water, energy or other inputs during use","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-14","P14","Passenger water transportationP14","Our business's products require detailed instructions to operate safely","High","BE15","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-15","P15","Passenger water transportationP15","Our business's products, when used as intended, are likely to disrupt the natural environment","High","BE17","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-16","P16","Passenger water transportationP16","Our business’s products risk exposing people or the environment to hazardous substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-17","P17","Passenger water transportationP17","Our business’s products contain hazardous substances that remain post-use","Moderate","BE17, BE15, BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-18","P18","Passenger water transportationP18","Our business’s products risk exposing people or the environment to potentially harmful substances as a result of use","High","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-19","P19","Passenger water transportationP19","Our business’s products contain potentially harmful substances that remain post-use","Moderate","BE17, BE15","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-2","P02","Passenger water transportationP02","Our business provides some physical goods to customers as part of delivering a service","Moderate","BE07, BE19",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-20","P20","Passenger water transportationP20","Our business's products contain or are themselves greenhouse gases, which may be emitted during or after use","High","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-21","P21","Passenger water transportationP21","Our business's products emit very low levels of greenhouse gases","Low","BE18","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-22","P22","Passenger water transportationP22","Our business facilitates access to areas of high biodiversity or cultural value","Moderate","BE17, BE15",0,"Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default",{"$f":"IF(ISNUMBER(SEARCH(AG$1,$H12822))=TRUE, $Q12822, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-23","P23","Passenger water transportationP23","Our business's products may be addictive","High","BE17, BE15","Yes","Yes",0,"Yes","No",false,"No",null,"Default",{"$f":"IF(ISNUMBER(SEARCH(R$1,$H12823))=TRUE, $Q12823, \"Default\")","v":"Default"},"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-24","P24","Passenger water transportationP24","Our business's products are likely to cause harm to people when used incorrectly or when used excessively, and are sold to consumers rather than other businesses","Moderate","BE17, BE15,BE16","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-25","P25","Passenger water transportationP25","Our business's products may have use-phase impacts that are difficult to anticipate ahead of sale","High","BE16","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-26","P26","Passenger water transportationP26","Our business's products or their packaging are not readily recyclable","Moderate","BE15","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-27","P27","Passenger water transportationP27","Our business's products are fully consumed by the user and require no or reusable packaging","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-28","P28","Passenger water transportationP28","Our business only sells homogeneous materials which can be widely repurposed","Low","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-3","P03","Passenger water transportationP03","Our business makes money primarily through the use of personal information collected from our product users","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-4","P04","Passenger water transportationP04","Our business supplies goods or services primarily to the public sector","High","BE22","Yes","Yes",0,"Yes","Evaluate",{"$error":"#N/A"},"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-5","P05","Passenger water transportationP05","Our business only sells physical goods which it does not manufacture itself","Low","BE05","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-6","P06","Passenger water transportationP06","Our business only sells fixed structures that are made to last","Low","BE19","Yes",0,0,"No","Not relevant",false,"No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-7","P07","Passenger water transportationP07","Our business's products or associated packaging are disposable or are likely to have a useful life of less than 5 years","High","BE19","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-8","P08","Passenger water transportationP08","Our business makes money from disseminating information","High","BE20","Yes","Yes",0,"Yes","Evaluate","NA","No",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]
["Passenger water transportation","No","P-9","P09","Passenger water transportationP09","Our business's products are intended to injure or incapacitate someone","High","BE17, BE20","Yes",0,0,"No","Not relevant",false,"Not relevant",null,"Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default","Default"]

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[null,"BI-1","BI01"]
[null,"BI-10","BI10"]
[null,"BI-11","BI11"]
[null,"BI-12","BI12"]
[null,"BI-13","BI13"]
[null,"BI-2","BI02"]
[null,"BI-3","BI03"]
[null,"BI-4","BI04"]
[null,"BI-5","BI05"]
[null,"BI-6","BI06"]
[null,"BI-7","BI07"]
[null,"BI-8","BI08"]
[null,"BI-9","BI09"]
[null,"BS-1","BS01"]
[null,"BS-10","BS10"]
[null,"BS-11","BS11"]
[null,"BS-2","BS02"]
[null,"BS-3","BS03"]
[null,"BS-4","BS04"]
[null,"BS-5","BS05"]
[null,"BS-6","BS06"]
[null,"BS-7","BS07"]
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[]
["Business activity","RP_ID","RP_ID_for text","ID","Combined","Risk_level","Characteristic","Characteristic to use","Help_text","Applies?","Company response"]
["Animal rearing",1.1000000000000001,{"$f":"ROUNDUP(B3,3)","v":1.1000000000000001},"BE01-T-H-1",{"$f":"A3&\"\"&D3","v":"Animal rearingBE01-T-H-1"},"High","Our business is dependent on fossil fuels as a core operational input",{"$f":"C3&\" \"&G3","v":"1.1 Our business is dependent on fossil fuels as a core operational input"},"A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Animal rearing",1.2,{"$f":"ROUNDUP(B4,3)","v":1.2},"BE01-T-H-2",{"$f":"A4&\"\"&D4","v":"Animal rearingBE01-T-H-2"},"High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale",{"$f":"C4&\" \"&G4","v":"1.2 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale"},"Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Animal rearing",1.3,1.3,"BE01-T-H-3","Animal rearingBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","1.3 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","Yes"]
["Animal rearing",1.4,1.4,"BE01-T-H-4","Animal rearingBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","Yes"]
["Animal rearing",1.5,1.5,"BE01-T-H-5","Animal rearingBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","1.5 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Animal rearing",1.6,1.6,"BE01-T-H-6","Animal rearingBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","1.6 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Animal rearing",1.7,1.7,"BE01-C-O-L-1","Animal rearingBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Animal rearing","1.a",{"$f":"B10","v":"1.a"},"BE01-E-H-1","Animal rearingBE01-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","1.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","1.b",{"$f":"B11","v":"1.b"},"BE01-E-L-1","Animal rearingBE01-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","1.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Animal rearing",2.1,2.1,"BE02-T-H-1","Animal rearingBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","Yes"]
["Animal rearing",2.2000000000000002,2.2000000000000002,"BE02-T-H-2","Animal rearingBE02-T-H-2","High","Our business uses water as a core product input","2.2 Our business uses water as a core product input","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Water is a core input if it is embedded into, or necessarily consumed in the creation of physical goods. Examples include the production of crops and livestock, some types of consumables, processed foods and beverage products.","Yes"]
["Animal rearing",2.2999999999999998,2.2999999999999998,"BE02-T-H-3","Animal rearingBE02-T-H-3","High","Our business generates contaminated wastewater which requires specialized treatment","2.3 Our business generates contaminated wastewater which requires specialized treatment","Specialized treatment is typically biological, chemical or physical and refers to that which is different and additional to treatment carried out by municipal water treatment systems. Without treatment specific to its contaminants, wastewater could harm the surrounding environment upon emission. \n \nThis characteristic does not apply to businesses whose processes create wastewater that can be managed by municipal water treatment systems (e.g. when wastewater contaminants are produced by standard cleaning and sanitation practices).","Yes"]
["Animal rearing",2.4,2.4,"BE02-T-L-1","Animal rearingBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","No"]
["Animal rearing",2.5,2.5,"BE02-C-O-L-1","Animal rearingBE02-C-O-L-1","Low","Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","2.5 Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","This characteristic applies when all company owned or controlled sites are in areas designated as ‘low risk’ by the WRI Water Risk Atlas, and where it is reasonable to expect standard wastewater treatment utilities to neutralise wastewater to safe discharge characteristics.","NA"]
["Animal rearing","2.a",{"$f":"B17","v":"2.a"},"BE02-E-H-1","Animal rearingBE02-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","2.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","2.b","2.b","BE02-E-L-1","Animal rearingBE02-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","2.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Animal rearing",3.1,3.1,"BE03-T-H-1","Animal rearingBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Animal rearing",3.2,3.2,"BE03-T-H-2","Animal rearingBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","3.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","Yes"]
["Animal rearing",3.3,3.3,"BE03-T-H-3","Animal rearingBE03-T-H-3","High","Our business harvests plants or animals from the wild","3.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Animal rearing",3.4,3.4,"BE03-T-H-4","Animal rearingBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","Yes"]
["Animal rearing",3.5,3.5,"BE03-T-H-5","Animal rearingBE03-T-H-5","High","Our business relies on animal testing to develop its products","3.5 Our business relies on animal testing to develop its products","Reliance on animal testing may be the result of regulatory compliance, or typical industry business practice (e.g. cosmetics and pharmaceutical development).\n \nThis characteristic applies when the business activity is directly reliant on animal testing to operate.","No"]
["Animal rearing",3.6,3.6,"BE03-T-U-1","Animal rearingBE03-T-U-1","Unlikely","Our business does not own or manage any natural resources, including large swathes of land","3.6 Our business does not own or manage any natural resources, including large swathes of land","This characteristic applies if a business owns large swathes of land, but that land is not suitable and intended for natural resource management (e.g. large manufacturing sites, or solar/wind farms).","No"]
["Animal rearing","3.a",{"$f":"B25","v":"3.a"},"BE03-E-H-1","Animal rearingBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","3.b","3.b","BE03-E-L-1","Animal rearingBE03-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","3.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Animal rearing",4.0999999999999899,{"$f":"ROUNDUP(B27,3)","v":4.1000000000000005},"BE04-T-H-1","Animal rearingBE04-T-H-1","High","Our business transforms, refines or combines raw materials","4.1 Our business transforms, refines or combines raw materials","Raw materials are substances in their natural state that will be used in the primary production of other goods.\n\nExamples include many kinds of manufacturing, such as that of most foods, petroleum products and chemicals.","No"]
["Animal rearing",4.2,{"$f":"ROUNDUP(B28,3)","v":4.2},"BE04-T-H-2","Animal rearingBE04-T-H-2","High","Our business's products are made of multiple product inputs","4.2 Our business's products are made of multiple product inputs","Product inputs are the materials and components which constitute a physical product.\n \nThis characteristic does not apply to services where the sale of physical goods is not central to revenue-generation, even when operational inputs such as vehicles or machinery may be central to the provision of the service (e.g. tour operators which use tour buses). This characteristic does apply for services when supplementary goods made of multiple product inputs are provided to the customer to consume (e.g. some health care and food services where food or medicines are consumed).","No"]
["Animal rearing",4.3,4.3,"BE04-T-H-3","Animal rearingBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","Yes"]
["Animal rearing",4.4000000000000004,4.4000000000000004,"BE04-T-H-4","Animal rearingBE04-T-H-4","High","Our business relies heavily on outsourced labour","4.4 Our business relies heavily on outsourced labour","Outsourced labour is the practice of hiring a party outside a company to deliver services or manufacture goods which would conventionally be completed in-house by the company's own employees. It is usually undertaken as a cost-cutting measure. \n \nThis does not apply when the outsourced function is not central to the business model (e.g. cleaning, or human resources), or where the business activity being outsourced sits within the same business activity. Commonly outsourced activities include the use of call centres for customer services, and external market research.","Yes"]
["Animal rearing",4.5,4.5,"BE04-T-H-5","Animal rearingBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Animal rearing",4.5999999999999899,4.6000000000000005,"BE04-T-H-6","Animal rearingBE04-T-H-6","High","Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","4.6 Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","This typically applies when the procurement of one or more product inputs, central to revenue-generation, are associated with ethical breaches (e.g. the reliance on conflict minerals).","No"]
["Animal rearing",4.7,4.7,"BE04-T-L-1","Animal rearingBE04-T-L-1","Low","Our business only procures ancillary goods and services for its own operations","4.7 Our business only procures ancillary goods and services for its own operations","Ancillary goods are those used or consumed in the course of day-to-day operations (e.g. office supplies, cleaning products, IT equipment). Examples include professional services and others in the knowledge economy.","No"]
["Animal rearing","4.a",{"$f":"B34","v":"4.a"},"BE04-E-H-1","Animal rearingBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","4.b","4.b","BE04-E-L-1","Animal rearingBE04-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","4.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Animal rearing",5.0999999999999899,5.1000000000000005,"BE01-T-H-4","Animal rearingBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","5.1 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","Yes"]
["Animal rearing",5.2,5.2,"BE05-T-H-1","Animal rearingBE05-T-H-1","High","Our business manages, stores or distributes potentially harmful substances as a core activity","5.2 Our business manages, stores or distributes potentially harmful substances as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Animal rearing",5.3,5.3,"BE05-T-H-2","Animal rearingBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","Yes"]
["Animal rearing",5.4,5.4,"BE05-T-H-3","Animal rearingBE05-T-H-3","High","Our business generates significant quantities of harmful substances as an operational by-product","5.4 Our business generates significant quantities of harmful substances as an operational by-product","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic applies to operational activities that could reasonably be expected to contribute to air, water or soil pollution via emission of harmful substances.","Yes"]
["Animal rearing",5.5,5.5,"BE01-T-H-1","Animal rearingBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","5.5 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Animal rearing",5.6,5.6,"BE05-T-H-4","Animal rearingBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","5.6 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Animal rearing",5.7,5.7,"BE05-T-H-5","Animal rearingBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","5.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Animal rearing",5.8,5.8,"BE05-T-L-1","Animal rearingBE05-T-L-1","Low","Our business delivers services which do not emit harmful substances or require the use of heavy machinery","5.8 Our business delivers services which do not emit harmful substances or require the use of heavy machinery","A service does not involve the sale of physical goods. Services that may fulfil this characteristic include those within the knowledge economy.","No"]
["Animal rearing",5.9,5.9,"BE05-T-L-2","Animal rearingBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Animal rearing",5.1100000000000003,5.1100000000000003,"BE05-T-L-3","Animal rearingBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","5.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Animal rearing","5.a",{"$f":"B46","v":"5.a"},"BE05-E-H-1","Animal rearingBE05-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","5.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","5.b","5.b","BE05-E-L-1","Animal rearingBE05-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","5.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Animal rearing",6.1,6.1,"BE01-T-H-2","Animal rearingBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","6.1 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Animal rearing",6.2,6.2,"BE01-T-H-3","Animal rearingBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","6.2 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","Yes"]
["Animal rearing",6.3,6.3,"BE01-T-H-4","Animal rearingBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","Yes"]
["Animal rearing",6.4,6.4,"BE01-T-H-5","Animal rearingBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","6.4 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Animal rearing",6.5,6.5,"BE01-T-H-6","Animal rearingBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","6.5 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Animal rearing",6.6,6.6,"BE06-T-H-1","Animal rearingBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","No"]
["Animal rearing",6.7,6.7,"BE01-T-H-1","Animal rearingBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","6.7 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Animal rearing",6.8,6.8,"BE06-T-H-2","Animal rearingBE06-T-H-2","High","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","6.8 Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","Certain activities release extensive greenhouse gases outside of burning fossil fuels, such as through chemical reactions. Examples include cement production or livestock rearing.","Yes"]
["Animal rearing","6.a",{"$f":"B56","v":"6.a"},"BE06-E-H-1","Animal rearingBE06-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","6.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","6.b","6.b","BE06-E-L-1","Animal rearingBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Animal rearing",7.1,7.1,"BE07-T-H-1","Animal rearingBE07-T-H-1","High","Our business produces high quantities of operational by-products","7.1 Our business produces high quantities of operational by-products","A by-product is a secondary product derived from a production process, manufacturing process or chemical reaction. It is not the primary product or service being produced. \n\nHigh quantities of operational by-products would represent a defining business feature and would require active and ongoing management.","No"]
["Animal rearing",7.2,7.2,"BE07-T-H-2","Animal rearingBE07-T-H-2","High","Our business's operations generate high quantities of hazardous waste","7.2 Our business's operations generate high quantities of hazardous waste","Waste is considered hazardous if it is flammable, corrosive, highly reactive or toxic. High quantities of hazardous waste would represent a defining business feature and would require active and ongoing management.","Yes"]
["Animal rearing",7.3,7.3,"BE07-T-H-3","Animal rearingBE07-T-H-3","High","Our business' core product inputs are perishable","7.3 Our business' core product inputs are perishable","A core input is one that is embedded into, or necessarily consumed in the creation of physical goods. A perishable input is one that decays quickly.","No"]
["Animal rearing",7.4,7.4,"BE07-T-H-4","Animal rearingBE07-T-H-4","High","Our business's products are perishable","7.4 Our business's products are perishable","A perishable product is one that decays quickly. Examples include food-based products and pharmaceuticals.","Yes"]
["Animal rearing",7.5,7.5,"BE07-T-L-1","Animal rearingBE07-T-L-1","Low","Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","7.5 Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","This characteristic applies if a company sells virtual or digital products, or if a company provides a service that is supported by digital platforms. Examples include professional services and digital media.","No"]
["Animal rearing",7.6,7.6,"BE07-T-L-2","Animal rearingBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Animal rearing","7.a",{"$f":"B64","v":"7.a"},"BE07-E-H-1","Animal rearingBE07-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","7.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","7.b","7.b","BE07-E-L-1","Animal rearingBE07-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","7.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Animal rearing",8.1,8.1,"BE03-T-H-1","Animal rearingBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","8.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Animal rearing",8.1999999999999904,{"$f":"ROUNDUP(B67,3)","v":8.1999999999999993},"BE03-T-H-2","Animal rearingBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","8.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","Yes"]
["Animal rearing",8.3000000000000007,{"$f":"ROUNDUP(B68,3)","v":8.3000000000000007},"BE03-T-H-3",{"$f":"A68&\"\"&D68","v":"Animal rearingBE03-T-H-3"},"High","Our business harvests plants or animals from the wild",{"$f":"C68&\" \"&G68","v":"8.3 Our business harvests plants or animals from the wild"},"This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Animal rearing",8.4,8.4,"BE03-T-H-4","Animal rearingBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","Yes"]
["Animal rearing",8.5,8.5,"BE05-T-H-4","Animal rearingBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","8.5 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Animal rearing",8.6,8.6,"BE08-T-H-1","Animal rearingBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","8.6 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Animal rearing",8.6999999999999904,8.6999999999999993,"BE08-T-H-2","Animal rearingBE08-T-H-2","High","Our business is likely to operate in or near areas of high biodiversity or cultural value","8.7 Our business is likely to operate in or near areas of high biodiversity or cultural value","A biodiverse area is one with high concentrations of endemic or rare species that are significant at a global or regional level. Examples include rainforests or mangroves. \n\nAn area of cultural value is one of cultural, archaeological, historical, religious or sacred significance. Examples include land belonging to indigenous peoples.\n\nThis characteristic applies to activities which require very specific natural environments to operate (e.g. various forms of aquaculture).","No"]
["Animal rearing",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","Animal rearingBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","No"]
["Animal rearing","8.a",{"$f":"B74","v":"8.a"},"BE08-E-H-1","Animal rearingBE08-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","8.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","8.b",{"$f":"B75","v":"8.b"},"BE08-E-L-1","Animal rearingBE08-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","8.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Animal rearing",9.1,9.1,"BE09-T-H-1","Animal rearingBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","Yes"]
["Animal rearing",9.1999999999999904,9.1999999999999993,"BE09-T-H-2","Animal rearingBE09-T-H-2","High","Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","9.2 Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","This characteristic is likely to apply if the business activity occurs in a remote location with limited access to labour (e.g. mining).","Yes"]
["Animal rearing",9.3000000000000007,9.3000000000000007,"BE05-T-H-4","Animal rearingBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","9.3 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Animal rearing",9.4,9.4,"BE09-T-H-3","Animal rearingBE09-T-H-3","High","Our business requires the repeated acquisition or control of new land","9.4 Our business requires the repeated acquisition or control of new land","This characteristic is likely to apply if the business activity is premised on continuous expansion or if there is a high turnover of site ownership (e.g. real estate development).","No"]
["Animal rearing",9.5,9.5,"BE08-T-H-1","Animal rearingBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","9.5 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Animal rearing",9.6,9.6,"BE09-T-H-4","Animal rearingBE09-T-H-4","High","Our business may have the potential to disrupt local activities and livelihoods","9.6 Our business may have the potential to disrupt local activities and livelihoods","This characteristic captures a variety of disruptive activities not explicitly covered elsewhere. Examples include noise pollution or genetic cross-contamination.","Yes"]
["Animal rearing",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Animal rearingBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Animal rearing",9.8000000000000007,9.8000000000000007,"BE09-T-H-5","Animal rearingBE09-T-H-5","High","Our business's activities emit high amounts of harmful substances into nature","9.8 Our business's activities emit high amounts of harmful substances into nature","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic only applies if the harmful substances are likely to have a direct negative impact on local communities. If a business activity emits harmful substances, but these are unlikely to escape from company premises into nature due to operating processes, this characteristic does not apply. \n","No"]
["Animal rearing",9.9,9.9,"BE09-T-L-1","Animal rearingBE09-T-L-1","Low","Our business's operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","9.9 Our business's operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","A built-up area is one that has a high concentration of human settlement, such as cities and towns.\n\nPollution is the introduction of contaminants into the natural environment that cause adverse change. Pollution can take the form of chemical substances or energy, such as noise, heat, or light.","No"]
["Animal rearing",9.11,9.11,"BE05-T-L-3","Animal rearingBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","9.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Animal rearing",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","Animal rearingBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Animal rearing","9.a",{"$f":"B87","v":"9.a"},"BE09-E-H-1","Animal rearingBE09-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","9.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","9.b","9.b","BE09-E-L-1","Animal rearingBE09-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","9.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Animal rearing",10.1,10.1,"BE10-T-H-1","Animal rearingBE10-T-H-1","High","Our business's activities may expose employees to harmful substances","10.1 Our business's activities may expose employees to harmful substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Animal rearing",10.1999999999999,10.199999999999999,"BE10-T-H-2","Animal rearingBE10-T-H-2","High","Our business's activities may repeatedly expose employees to substances which have harmful effects over time",{"$f":"C90&\" \"&G90","v":"10.2 Our business's activities may repeatedly expose employees to substances which have harmful effects over time"},"Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","Yes"]
["Animal rearing",10.3,10.3,"BE10-T-H-3","Animal rearingBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","10.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Animal rearing",10.4,10.4,"BE10-T-H-4","Animal rearingBE10-T-H-4","High","Our business uses heavy machinery","10.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","Yes"]
["Animal rearing",10.5,10.5,"BE10-T-H-5","Animal rearingBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","10.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","Yes"]
["Animal rearing",10.6,10.6,"BE10-T-H-6","Animal rearingBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","10.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","Yes"]
["Animal rearing",10.7,10.7,"BE10-T-H-7","Animal rearingBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Animal rearing",10.8,10.8,"BE10-T-H-8","Animal rearingBE10-T-H-8","High","Our business's activities may expose employees to dangerous physical environments","10.8 Our business's activities may expose employees to dangerous physical environments","A dangerous physical environment is one where presence of physical hazards puts employees at risk of injury or long-term health issues. Such hazards include heights, noise, radiation and pressure.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","Yes"]
["Animal rearing","10.a",{"$f":"B97","v":"10.a"},"BE10-E-H-1","Animal rearingBE10-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","10.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","10.b","10.b","BE10-E-L-1","Animal rearingBE10-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","10.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Animal rearing",11.1,11.1,"BE11-T-H-1","Animal rearingBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","11.1 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","Yes"]
["Animal rearing",11.2,11.2,"BE11-T-H-3","Animal rearingBE11-T-H-3","High","Our business has a significant proportion of temporary workers","11.2 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Animal rearing",11.3,11.3,"BE11-T-H-4","Animal rearingBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","11.3 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Animal rearing",11.4,11.4,"BE11-T-H-5","Animal rearingBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","11.4 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Animal rearing",11.5,11.5,"BE11-T-H-6","Animal rearingBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","11.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Animal rearing",11.6,11.6,"BE11-T-H-7","Animal rearingBE11-T-H-7","High","Our business is part of the gig-economy","11.6 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Animal rearing",11.7,11.7,"BE11-T-H-8","Animal rearingBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Animal rearing",11.8,11.8,"BE11-T-L-1","Animal rearingBE11-T-L-1","Low","The vast majority of our business's employees are high-skilled and well paid","11.8 The vast majority of our business's employees are high-skilled and well paid","This is applicable to business activities where employee functions, central to revenue-generation, require high-levels of education, training or technical ability to execute.","No"]
["Animal rearing",11.9,11.9,"BE11-C-S-L-1","Animal rearingBE11-C-S-L-1","Low","Our lowest paid employee earns more than the local average salary in all countries of operation","11.9 Our lowest paid employee earns more than the local average salary in all countries of operation","National average salary data does not refer to sector or industry averages, but rather national averages across all parts of the economy. Such information is widely available online.\n\nThis characteristic does not apply in the instance that a national average salary falls below the country's living wage.","NA"]
["Animal rearing","11.a",{"$f":"B108","v":"11.a"},"BE11-E-H-1","Animal rearingBE11-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","11.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","11.b","11.b","BE11-E-L-1","Animal rearingBE11-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","11.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Animal rearing",12.1,12.1,"BE11-T-H-3","Animal rearingBE11-T-H-3","High","Our business has a significant proportion of temporary workers","12.1 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Animal rearing",12.2,12.2,"BE11-T-H-4","Animal rearingBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","12.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Animal rearing",12.3,12.3,"BE11-T-H-5","Animal rearingBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","12.3 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Animal rearing",12.4,12.4,"BE12-T-H-1","Animal rearingBE12-T-H-1","High","Our business's activities risk relying on child or forced labour","12.4 Our business's activities risk relying on child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","Yes"]
["Animal rearing",12.5,12.5,"BE11-T-H-6","Animal rearingBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Animal rearing",12.6,12.6,"BE11-T-H-8","Animal rearingBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","12.6 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Animal rearing",12.7,12.7,"BE11-T-H-7","Animal rearingBE11-T-H-7","High","Our business is part of the gig-economy","12.7 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Animal rearing",12.8,12.8,"BE10-T-H-6","Animal rearingBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","12.8 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","Yes"]
["Animal rearing","12.a",{"$f":"B118","v":"12.a"},"BE12-E-H-1","Animal rearingBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","12.b","12.b","BE12-E-L-1","Animal rearingBE12-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","12.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Animal rearing",13.1,13.1,"BE13-T-H-1","Animal rearingBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Animal rearing",13.2,13.2,"BE11-T-H-4","Animal rearingBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","13.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Animal rearing",13.3,13.3,"BE13-C-O-H-1","Animal rearingBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","13.3 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Animal rearing","13.a",{"$f":"B123","v":"13.a"},"BE13-E-H-1","Animal rearingBE13-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","13.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","13.b","13.b","BE13-E-L-1","Animal rearingBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Animal rearing",14.1,14.1,"BE10-T-H-1","Animal rearingBE10-T-H-1","High","Our business's activities could expose employees to hazardous substances",{"$f":"C125&\" \"&G125","v":"14.1 Our business's activities could expose employees to hazardous substances"},"A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Animal rearing",14.2,14.2,"BE10-T-H-2","Animal rearingBE10-T-H-2","High","Our business's activities may repeatedly expose employees to substances which have harmful effects over time","14.2 Our business's activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","Yes"]
["Animal rearing",14.3,14.3,"BE10-T-H-3","Animal rearingBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Animal rearing",14.4,14.4,"BE10-T-H-4","Animal rearingBE10-T-H-4","High","Our business uses heavy machinery","14.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","Yes"]
["Animal rearing",14.5,14.5,"BE10-T-H-5","Animal rearingBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","14.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","Yes"]
["Animal rearing",14.6,14.6,"BE10-T-H-6","Animal rearingBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","Yes"]
["Animal rearing",14.7,14.7,"BE10-T-H-7","Animal rearingBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","14.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Animal rearing",14.8,{"$f":"ROUNDUP(B132,3)","v":14.8},"BE11-T-H-1",{"$f":"A132&\"\"&D132","v":"Animal rearingBE11-T-H-1"},"High","Our business's wages include non-guaranteed elements, resulting in unpredictable income",{"$f":"C132&\" \"&G132","v":"14.8 Our business's wages include non-guaranteed elements, resulting in unpredictable income"},"Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","Yes"]
["Animal rearing",14.9,14.9,"BE11-T-H-3","Animal rearingBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Animal rearing",14.11,14.11,"BE11-T-H-4","Animal rearingBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","14.11 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Animal rearing",14.12,14.12,"BE11-T-H-5","Animal rearingBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","14.12 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Animal rearing",14.13,14.13,"BE12-T-H-1","Animal rearingBE12-T-H-1","High","Our business's activities have documented cases of child or forced labour","14.13 Our business's activities have documented cases of child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","Yes"]
["Animal rearing",14.14,14.14,"BE11-T-H-6","Animal rearingBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Animal rearing",14.15,14.15,"BE11-T-H-8","Animal rearingBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","14.15 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Animal rearing",14.16,14.16,"BE11-T-H-7","Animal rearingBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Animal rearing",14.17,14.17,"BE13-T-H-1","Animal rearingBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","14.17 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Animal rearing",14.18,14.18,"BE14-T-H-1","Animal rearingBE14-T-H-1","High","Our business is highly dependent on confidentiality","14.18 Our business is highly dependent on confidentiality","Employees may be reticent to raise concerns when a company's competitive advantage highly depends on protecting sensitive information (e.g. intellectual property). As a result, employee concerns can go unaddressed out of fear of retribution.","No"]
["Animal rearing",14.19,14.19,"BE13-C-O-H-1","Animal rearingBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","14.19 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Animal rearing","14.a",{"$f":"B143","v":"14.a"},"BE14-E-H-1","Animal rearingBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","14.b","14.b","BE14-E-L-1","Animal rearingBE14-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","14.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Animal rearing",15.1,15.1,"BE15-T-H-1","Animal rearingBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","15.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Animal rearing",15.2,15.2,"BE15-T-H-2","Animal rearingBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","15.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Animal rearing",15.3,15.3,"BE15-T-H-3","Animal rearingBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","15.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Animal rearing",15.4,15.4,"BE15-T-H-4","Animal rearingBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","15.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Animal rearing",15.5,15.5,"BE15-T-H-5","Animal rearingBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Animal rearing",15.6,15.6,"BE15-T-H-6","Animal rearingBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","15.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Animal rearing",15.7,15.7,"BE15-T-H-7","Animal rearingBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","15.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Animal rearing",15.8,15.8,"BE17-T-H-8","Animal rearingBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Animal rearing",15.9,15.9,"BE17-T-L-3","Animal rearingBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","15.9 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Animal rearing",15.11,15.11,"BE15-T-L-2","Animal rearingBE15-T-L-2","Low","Our business sells physical products to other businesses, with low risk of product misuse","15.11 Our business sells physical products to other businesses, with low risk of product misuse","This characteristic predominantly applies to product components which are sold on to form part of larger or more complex products. Examples include semiconductors and car parts.\n\nThis characteristic does not apply to products that may have significant operational impacts, if the communication of such impacts are likely to influence customer decision-making. For example, this characteristic does not apply to livestock rearing, as communication on animal welfare and/or use of antibiotics may influence end-customer decisions. ","No"]
["Animal rearing","15.a",{"$f":"B155","v":"15.a"},"BE15-E-H-1","Animal rearingBE15-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","15.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","15.b","15.b","BE15-E-L-1","Animal rearingBE15-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","15.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Animal rearing",16.100000000000001,16.100000000000001,"BE15-T-H-1","Animal rearingBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","16.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Animal rearing",16.2,16.2,"BE15-T-H-2","Animal rearingBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Animal rearing",16.3,16.3,"BE15-T-H-3","Animal rearingBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","16.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Animal rearing",16.399999999999899,16.400000000000002,"BE15-T-H-4","Animal rearingBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","16.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Animal rearing",16.5,16.5,"BE15-T-H-5","Animal rearingBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","16.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Animal rearing",16.600000000000001,16.600000000000001,"BE15-T-H-6","Animal rearingBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Animal rearing",16.7,16.7,"BE15-T-H-7","Animal rearingBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","16.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Animal rearing",16.8,16.8,"BE17-T-H-1","Animal rearingBE17-T-H-1","High","Our business's goods may contain harmful substances","16.8 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Animal rearing",16.899999999999899,16.900000000000002,"BE17-T-H-2","Animal rearingBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","16.9 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Animal rearing",16.11,16.11,"BE17-T-H-3","Animal rearingBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","16.11 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Animal rearing",16.12,16.12,"BE17-T-H-4","Animal rearingBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","16.12 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Animal rearing",16.13,16.13,"BE17-T-H-5","Animal rearingBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Animal rearing",16.14,16.14,"BE17-T-H-6","Animal rearingBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","16.14 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Animal rearing",16.149999999999899,16.150000000000002,"BE17-T-H-7","Animal rearingBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","16.15 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Animal rearing",16.16,16.16,"BE17-T-H-8","Animal rearingBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Animal rearing",16.170000000000002,16.170000000000002,"BE17-T-L-3","Animal rearingBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","16.17 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Animal rearing","16.a",{"$f":"B173","v":"16.a"},"BE16-E-H-1","Animal rearingBE16-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","16.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","16.b","16.b","BE16-E-L-1","Animal rearingBE16-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","16.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Animal rearing",17.100000000000001,17.100000000000001,"BE17-T-H-1","Animal rearingBE17-T-H-1","High","Our business's goods may contain harmful substances","17.1 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Animal rearing",17.2,17.2,"BE17-T-H-2","Animal rearingBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","17.2 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Animal rearing",17.3,17.3,"BE17-T-H-3","Animal rearingBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","17.3 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Animal rearing",17.399999999999899,17.400000000000002,"BE17-T-H-4","Animal rearingBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","17.4 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Animal rearing",17.5,17.5,"BE17-T-H-5","Animal rearingBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","17.5 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Animal rearing",17.600000000000001,17.600000000000001,"BE17-T-H-6","Animal rearingBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","17.6 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Animal rearing",17.7,17.7,"BE17-T-H-7","Animal rearingBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Animal rearing",17.8,17.8,"BE17-T-H-8","Animal rearingBE17-T-H-8","High","Our business's products may be addictive","17.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Animal rearing",17.899999999999899,17.900000000000002,"BE17-T-L-1","Animal rearingBE17-T-L-1","Low","Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","17.9 Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","This characteristic applies to goods that are highly homogenous, which have not undergone significant processing (e.g. raw agricultural inputs). ","No"]
["Animal rearing",17.11,17.11,"BE17-T-L-2","Animal rearingBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","No"]
["Animal rearing",17.12,17.12,"BE17-T-L-3","Animal rearingBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","17.12 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Animal rearing","17.a",{"$f":"B186","v":"17.a"},"BE17-E-H-1","Animal rearingBE17-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","17.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","17.b","17.b","BE17-E-L-1","Animal rearingBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Animal rearing",18.100000000000001,18.100000000000001,"BE18-T-H-1","Animal rearingBE18-T-H-1","High","Our business's products depend on fossil fuels to operate","18.1 Our business's products depend on fossil fuels to operate","This characteristic applies to products which force users to emit greenhouse gases when used as intended. Examples include the manufacture and sale of machinery dependent on fossil fuel combustion.\n\nThis characteristic does not apply to electric goods which can be powered by batteries or power outlets. \n","No"]
["Animal rearing",18.2,18.2,"BE18-T-H-2","Animal rearingBE18-T-H-2","High","Our business's products are themselves a greenhouse gas","18.2 Our business's products are themselves a greenhouse gas","Examples include, but are not limited to, carbon dioxide, methane, ozone, nitrous oxide, and chlorofluorocarbons.","No"]
["Animal rearing",18.3,18.3,"BE18-T-H-3","Animal rearingBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Animal rearing",18.399999999999899,18.400000000000002,"BE18-T-H-4","Animal rearingBE18-T-H-4","High","Our business's products contain greenhouse gases which may be emitted during use or at end of life","18.4 Our business's products contain greenhouse gases which may be emitted during use or at end of life","This characteristic applies to products which contain greenhouse gases in their formulations. Examples include pressurized containers that utilize nitrous oxide, and products that contain hydrofluorocarbons such as some refrigerants and tire inflators.","No"]
["Animal rearing",18.5,18.5,"BE18-T-L-1","Animal rearingBE18-T-L-1","Low","Our business's products force users to emit negligible amounts of greenhouse gases","18.5 Our business's products force users to emit negligible amounts of greenhouse gases","Examples of negligible greenhouse gas emissions include candles and scent diffusers.","No"]
["Animal rearing",18.600000000000001,18.600000000000001,"BE18-T-U-1","Animal rearingBE18-T-U-1","Unlikely","Our business's products do not force the user to emit greenhouse gases during use or post-use","18.6 Our business's products do not force the user to emit greenhouse gases during use or post-use","This includes products where greenhouse gas emissions occur as a natural result of decomposition, even if it takes many years (e.g. the break-down of plastics).","Yes"]
["Animal rearing","18.a",{"$f":"B194","v":"18.a"},"BE18-E-H-1","Animal rearingBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","18.b","18.b","BE18-E-L-1","Animal rearingBE18-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","18.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Animal rearing",19.100000000000001,{"$f":"ROUNDUP(B196,3)","v":19.100000000000001},"BE19-T-H-1",{"$f":"A196&\"\"&D196","v":"Animal rearingBE19-T-H-1"},"High","Our business's products or key components within products are designed for single or temporary use",{"$f":"C196&\" \"&G196","v":"19.1 Our business's products or key components within products are designed for single or temporary use"},"Temporary use includes products that have a lifespan of less than a year. This characteristic is not applicable to goods which end up fully consumed.","No"]
["Animal rearing",19.2,19.2,"BE19-T-H-3","Animal rearingBE19-T-H-3","High","Our business's products require disassembly by the end user to be repurposed","19.2 Our business's products require disassembly by the end user to be repurposed","This characteristic typically applies to physical goods whose material composition can make it difficult to recycle via municipal waste infrastructure. Examples include electrical goods and batteries. ","No"]
["Animal rearing",19.3,19.3,"BE19-T-H-4","Animal rearingBE19-T-H-4","High","Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","19.3 Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","This includes physical goods which are typically replaced or which need replacing within 10 years.","No"]
["Animal rearing",19.399999999999899,19.400000000000002,"BE19-T-L-1","Animal rearingBE19-T-L-1","Low","Our business does not sell physical goods","19.4 Our business does not sell physical goods","This characteristic applies to most services (e.g. professional services).\n \nThis characteristic does not apply to services which provide physical goods to customers in support of that service as a central part of revenue-generation (e.g. food and beverage services). ","No"]
["Animal rearing",19.5,19.5,"BE19-T-L-2","Animal rearingBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","Yes"]
["Animal rearing",19.600000000000001,19.600000000000001,"BE19-T-L-3","Animal rearingBE19-T-L-3","Low","Our business sells homogeneous materials which can be widely repurposed","19.6 Our business sells homogeneous materials which can be widely repurposed","Homogeneous materials are those with a uniform composition that cannot be physically separated into different materials. \n\nThis characteristic applies to goods that do not require disassembly before repurposing. Examples include natural resources such as crops, gemstones and basic metals. ","No"]
["Animal rearing","19.a",{"$f":"B202","v":"19.a"},"BE19-E-H-1","Animal rearingBE19-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","19.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","19.b","19.b","BE19-E-L-1","Animal rearingBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Animal rearing",20.100000000000001,20.100000000000001,"BE20-T-H-1","Animal rearingBE20-T-H-1","High","Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","20.1 Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","Ethical breaches refer to activities that by international standards are considered illegal. This applies if the specific nature of the activity is increasing the risk of such ethical breaches.","Yes"]
["Animal rearing",20.2,20.2,"BE20-T-H-2","Animal rearingBE20-T-H-2","High","Our business's goods and services are intended to impact people's health","20.2 Our business's goods and services are intended to impact people's health","This characteristic applies to goods and services which directly target people's physical or mental health. Examples include pharmaceutical products and healthcare services. \n\nIt excludes goods and services which indirectly facilitate health improvements, such as wearable technology or wellbeing-related services.","No"]
["Animal rearing",20.3,20.3,"BE23-T-H-1","Animal rearingBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Animal rearing",20.399999999999899,20.400000000000002,"BE20-T-H-3","Animal rearingBE20-T-H-3","High","Our business collects or handles sensitive information and personal data","20.4 Our business collects or handles sensitive information and personal data","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Animal rearing",20.5,20.5,"BE20-T-H-4","Animal rearingBE20-T-H-4","High","Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","20.5 Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","Innovation may take the form of technology, concept or business model. This characteristic applies where innovation used by a business is subject to significant public discussion of ethical concerns (e.g. cryptocurrencies).","No"]
["Animal rearing",20.6,20.6,"BE17-T-H-8","Animal rearingBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Animal rearing",20.7,20.7,"BE20-T-H-5","Animal rearingBE20-T-H-5","High","Our business facilitates interactions with potentially vulnerable groups","20.7 Our business facilitates interactions with potentially vulnerable groups","\nVulnerable groups include children, elderly and indigenous people and others who may be targeted and mistreated.\n \nThis characteristic applies where a significant proportion of interactions are likely to be vulnerable individuals (e.g. tourism trips on indigenous land).\n\nThis characteristic does not apply whereby a business's day-to-day interactions are broadly reflective of the population.","No"]
["Animal rearing",20.8,20.8,"BE20-T-H-6","Animal rearingBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","20.8 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Animal rearing","20.a",{"$f":"B212","v":"20.a"},"BE20-E-H-1","Animal rearingBE20-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","20.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","20.b","20.b","BE20-E-L-1","Animal rearingBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Animal rearing",21.1,21.1,"BE21-T-H-1","Animal rearingBE21-T-H-1","High","Our business's value largely resides in intangible assets that are not tied to physical locations","21.1 Our business's value largely resides in intangible assets that are not tied to physical locations","This characteristic applies to businesses where a significant portion of their fixed assets are made up of intangible assets. Intangible assets are non-physical assets owned by the business, such as patents, product recipes, copyrights, and intellectual property.\n\nHaving significant levels of intangible assets increases the risk of not paying the right tax in the right place, as intangible assets can often be moved between subsidiaries in the same company or across the borders of tax jurisdictions. This can be done without causing any impact on the day-to-day operation of the company, but with serious implications to tax rates. This disconnect makes it possible for companies to structure their taxes in a way that doesn't reflect the 'economic reality' of how and where income is generated.","No"]
["Animal rearing",21.2,21.2,"BE21-T-H-2","Animal rearingBE21-T-H-2","High","Our business's activities are premised on the movement between multiple countries or jurisdictions","21.2 Our business's activities are premised on the movement between multiple countries or jurisdictions","This characteristic applies to companies that earn a significant portion of income from the transport goods or people across national or tax borders as part of their product or service offering. \n\nOperating in multiple jurisdictions often means that companies need to divide the costs of inputs and labour, and split the revenues earned from the good or service between the different tax jurisdictions. This can require judgment calls and a degree of subjectivity, increasing the risk that companies either inadvertently misallocate taxable income, or use the opportunity to strategically minimize their taxes owed by allocating more income to the lower-tax jurisdiction.","No"]
["Animal rearing",21.3,21.3,"BE21-C-S-H-1","Animal rearingBE21-C-S-H-1","High","Our business has a complex structure where there is no immediate transparency of ownership and/or control","21.3 Our business has a complex structure where there is no immediate transparency of ownership and/or control","Ownership and control are somewhat intertwined concepts. Control relates to the ultimate operational decisions of a company. Control is often tied to the beneficial owners of a company.\n\nA beneficial owner is that who either: ultimately owns or controls more than 25% of a company’s shares or voting rights (whether directly or indirectly); or exercises controls over the management of the company in any other way.\n\nIf a company has several layers of corporate officers, shareholders and personal service companies it makes it difficult to see who the beneficial owners are.\n\nGood practice would be clearly stating the beneficial owners of all shareholdings of more than 10% in the company.","NA"]
["Animal rearing",21.4,21.4,"BE21-C-S-H-2","Animal rearingBE21-C-S-H-2","High","Our business is registered in a recognised 'tax haven'","21.4 Our business is registered in a recognised 'tax haven'","A tax haven is generally an offshore country that offers foreign individuals and businesses little or no tax liability. Examples include the Cayman Islands, Bermuda, Switzerland and Jersey.","NA"]
["Animal rearing",21.5,21.5,"BE21-C-S-L-1","Animal rearingBE21-C-S-L-1","Low","Our business is a registered charity","21.5 Our business is a registered charity","A charity is an organisation with specific purposes defined in law to be charitable, and is exclusively for public benefit.","NA"]
["Animal rearing","21.a",{"$f":"B219","v":"21.a"},"BE21-E-H-1","Animal rearingBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","21.b","21.b","BE21-E-L-1","Animal rearingBE21-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","21.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Animal rearing",22.1,22.1,"BE22-T-H-1","Animal rearingBE22-T-H-1","High","Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","22.1 Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","Extensive greenhouse gas emissions are those associated with heavy polluting industries or businesses whose products generate significant greenhouse gases. Such activities typically have a precedent for lobbying against environmental regulation or carbon pricing.","Yes"]
["Animal rearing",22.2,22.2,"BE08-T-H-1","Animal rearingBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Animal rearing",22.3,22.3,"BE22-T-H-2","Animal rearingBE22-T-H-2","High","Our business is highly regulated by data privacy laws","22.3 Our business is highly regulated by data privacy laws","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Animal rearing",22.4,22.4,"BE22-T-H-3","Animal rearingBE22-T-H-3","High","Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","22.4 Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","This characteristic applies where the company may have a financial interest in inhibiting research and/or regulation around the social or environmental impacts of substances (typically metals, minerals or chemicals), which may undermine employee or customer health.","No"]
["Animal rearing",22.5,22.5,"BE20-T-H-6","Animal rearingBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Animal rearing",22.6,22.6,"BE22-T-H-4","Animal rearingBE22-T-H-4","High","Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","22.6 Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","This applies where there is either a precedent for lobbying or an anticipated growth in lobbying against advancing social and environmental legislation. A growth in lobbying can be expected where there has already been substantial discussion about incoming legislation that will threaten the ability to do business as usual. Examples include a carbon tax or sugar tax.","Yes"]
["Animal rearing",22.7,22.7,"BE22-C-O-H-1","Animal rearingBE22-C-O-H-1","High","Our business is heavily subsidised by the government","22.7 Our business is heavily subsidised by the government","A subsidy is a direct or indirect payment to individuals or firms, usually in the form of a cash payment from the government or a targeted tax cut. Examples of heavily subsidised industries include agriculture and oil and gas.","NA"]
["Animal rearing",22.8,22.8,"BE22-C-S-L-1","Animal rearingBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Animal rearing","22.a",{"$f":"B229","v":"22.a"},"BE22-E-H-1","Animal rearingBE22-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","22.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","22.b","22.b","BE22-E-L-1","Animal rearingBE22-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","22.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Animal rearing",23.1,23.1,"BE23-T-H-1","Animal rearingBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","23.1 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Animal rearing",23.3,23.3,"BE23-T-L-1","Animal rearingBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","Yes"]
["Animal rearing","23.a",{"$f":"B233","v":"23.a"},"BE23-E-H-1","Animal rearingBE23-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","23.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Animal rearing","23.b","23.b","BE23-E-L-1","Animal rearingBE23-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","23.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Post-harvest crop activities",1.1000000000000001,1.1000000000000001,"BE01-T-H-1","Post-harvest crop activitiesBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","1.1 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Post-harvest crop activities",1.2,1.2,"BE01-T-H-2","Post-harvest crop activitiesBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","1.2 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Post-harvest crop activities",1.3,1.3,"BE01-T-H-3","Post-harvest crop activitiesBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","1.3 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","Yes"]
["Post-harvest crop activities",1.4,1.4,"BE01-T-H-4","Post-harvest crop activitiesBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Post-harvest crop activities",1.5,1.5,"BE01-T-H-5","Post-harvest crop activitiesBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","1.5 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Post-harvest crop activities",1.6,1.6,"BE01-T-H-6","Post-harvest crop activitiesBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","1.6 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Post-harvest crop activities",1.7,1.7,"BE01-C-O-L-1","Post-harvest crop activitiesBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Post-harvest crop activities","1.a",{"$f":"B242","v":"1.a"},"BE01-E-H-1","Post-harvest crop activitiesBE01-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","1.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","1.b","1.b","BE01-E-L-1","Post-harvest crop activitiesBE01-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","1.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Post-harvest crop activities",2.1,2.1,"BE02-T-H-1","Post-harvest crop activitiesBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","No"]
["Post-harvest crop activities",2.2000000000000002,2.2000000000000002,"BE02-T-H-2","Post-harvest crop activitiesBE02-T-H-2","High","Our business uses water as a core product input","2.2 Our business uses water as a core product input","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Water is a core input if it is embedded into, or necessarily consumed in the creation of physical goods. Examples include the production of crops and livestock, some types of consumables, processed foods and beverage products.","No"]
["Post-harvest crop activities",2.2999999999999901,2.2999999999999998,"BE02-T-H-3","Post-harvest crop activitiesBE02-T-H-3","High","Our business generates contaminated wastewater which requires specialized treatment","2.3 Our business generates contaminated wastewater which requires specialized treatment","Specialized treatment is typically biological, chemical or physical and refers to that which is different and additional to treatment carried out by municipal water treatment systems. Without treatment specific to its contaminants, wastewater could harm the surrounding environment upon emission. \n \nThis characteristic does not apply to businesses whose processes create wastewater that can be managed by municipal water treatment systems (e.g. when wastewater contaminants are produced by standard cleaning and sanitation practices).","No"]
["Post-harvest crop activities",2.4,2.4,"BE02-T-L-1","Post-harvest crop activitiesBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","No"]
["Post-harvest crop activities",2.5,2.5,"BE02-C-O-L-1","Post-harvest crop activitiesBE02-C-O-L-1","Low","Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","2.5 Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","This characteristic applies when all company owned or controlled sites are in areas designated as ‘low risk’ by the WRI Water Risk Atlas, and where it is reasonable to expect standard wastewater treatment utilities to neutralise wastewater to safe discharge characteristics.","NA"]
["Post-harvest crop activities","2.a",{"$f":"B249","v":"2.a"},"BE02-E-H-1","Post-harvest crop activitiesBE02-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","2.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","2.b","2.b","BE02-E-L-1","Post-harvest crop activitiesBE02-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","2.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Post-harvest crop activities",3.1,3.1,"BE03-T-H-1","Post-harvest crop activitiesBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Post-harvest crop activities",3.2,3.2,"BE03-T-H-2","Post-harvest crop activitiesBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","3.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Post-harvest crop activities",3.3,3.3,"BE03-T-H-3","Post-harvest crop activitiesBE03-T-H-3","High","Our business harvests plants or animals from the wild","3.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Post-harvest crop activities",3.4,3.4,"BE03-T-H-4","Post-harvest crop activitiesBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Post-harvest crop activities",3.5,3.5,"BE03-T-H-5","Post-harvest crop activitiesBE03-T-H-5","High","Our business relies on animal testing to develop its products","3.5 Our business relies on animal testing to develop its products","Reliance on animal testing may be the result of regulatory compliance, or typical industry business practice (e.g. cosmetics and pharmaceutical development).\n \nThis characteristic applies when the business activity is directly reliant on animal testing to operate.","No"]
["Post-harvest crop activities",3.6,3.6,"BE03-T-U-1","Post-harvest crop activitiesBE03-T-U-1","Unlikely","Our business does not own or manage any natural resources, including large swathes of land","3.6 Our business does not own or manage any natural resources, including large swathes of land","This characteristic applies if a business owns large swathes of land, but that land is not suitable and intended for natural resource management (e.g. large manufacturing sites, or solar/wind farms).","Yes"]
["Post-harvest crop activities","3.a",{"$f":"B257","v":"3.a"},"BE03-E-H-1","Post-harvest crop activitiesBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","3.b","3.b","BE03-E-L-1","Post-harvest crop activitiesBE03-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","3.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Post-harvest crop activities",4.0999999999999899,4.1000000000000005,"BE04-T-H-1","Post-harvest crop activitiesBE04-T-H-1","High","Our business transforms, refines or combines raw materials","4.1 Our business transforms, refines or combines raw materials","Raw materials are substances in their natural state that will be used in the primary production of other goods.\n\nExamples include many kinds of manufacturing, such as that of most foods, petroleum products and chemicals.","Yes"]
["Post-harvest crop activities",4.2,{"$f":"ROUNDUP(B260,3)","v":4.2},"BE04-T-H-2",{"$f":"A260&\"\"&D260","v":"Post-harvest crop activitiesBE04-T-H-2"},"High","Our business's products are made of multiple product inputs",{"$f":"C260&\" \"&G260","v":"4.2 Our business's products are made of multiple product inputs"},"Product inputs are the materials and components which constitute a physical product.\n \nThis characteristic does not apply to services where the sale of physical goods is not central to revenue-generation, even when operational inputs such as vehicles or machinery may be central to the provision of the service (e.g. tour operators which use tour buses). This characteristic does apply for services when supplementary goods made of multiple product inputs are provided to the customer to consume (e.g. some health care and food services where food or medicines are consumed).","No"]
["Post-harvest crop activities",4.3,4.3,"BE04-T-H-3","Post-harvest crop activitiesBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","No"]
["Post-harvest crop activities",4.4000000000000004,4.4000000000000004,"BE04-T-H-4","Post-harvest crop activitiesBE04-T-H-4","High","Our business relies heavily on outsourced labour","4.4 Our business relies heavily on outsourced labour","Outsourced labour is the practice of hiring a party outside a company to deliver services or manufacture goods which would conventionally be completed in-house by the company's own employees. It is usually undertaken as a cost-cutting measure. \n \nThis does not apply when the outsourced function is not central to the business model (e.g. cleaning, or human resources), or where the business activity being outsourced sits within the same business activity. Commonly outsourced activities include the use of call centres for customer services, and external market research.","No"]
["Post-harvest crop activities",4.5,4.5,"BE04-T-H-5","Post-harvest crop activitiesBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Post-harvest crop activities",4.5999999999999899,4.6000000000000005,"BE04-T-H-6","Post-harvest crop activitiesBE04-T-H-6","High","Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","4.6 Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","This typically applies when the procurement of one or more product inputs, central to revenue-generation, are associated with ethical breaches (e.g. the reliance on conflict minerals).","Yes"]
["Post-harvest crop activities",4.7,4.7,"BE04-T-L-1","Post-harvest crop activitiesBE04-T-L-1","Low","Our business only procures ancillary goods and services for its own operations","4.7 Our business only procures ancillary goods and services for its own operations","Ancillary goods are those used or consumed in the course of day-to-day operations (e.g. office supplies, cleaning products, IT equipment). Examples include professional services and others in the knowledge economy.","No"]
["Post-harvest crop activities","4.a",{"$f":"B266","v":"4.a"},"BE04-E-H-1","Post-harvest crop activitiesBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","4.b","4.b","BE04-E-L-1","Post-harvest crop activitiesBE04-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","4.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Post-harvest crop activities",5.0999999999999899,5.1000000000000005,"BE01-T-H-4","Post-harvest crop activitiesBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","5.1 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Post-harvest crop activities",5.2,5.2,"BE05-T-H-1","Post-harvest crop activitiesBE05-T-H-1","High","Our business manages, stores or distributes potentially harmful substances as a core activity","5.2 Our business manages, stores or distributes potentially harmful substances as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","NA"]
["Post-harvest crop activities",5.3,5.3,"BE05-T-H-2","Post-harvest crop activitiesBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","Yes"]
["Post-harvest crop activities",5.4,5.4,"BE05-T-H-3","Post-harvest crop activitiesBE05-T-H-3","High","Our business generates significant quantities of harmful substances as an operational by-product","5.4 Our business generates significant quantities of harmful substances as an operational by-product","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic applies to operational activities that could reasonably be expected to contribute to air, water or soil pollution via emission of harmful substances.","No"]
["Post-harvest crop activities",5.5,5.5,"BE01-T-H-1","Post-harvest crop activitiesBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","5.5 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Post-harvest crop activities",5.6,5.6,"BE05-T-H-4","Post-harvest crop activitiesBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","5.6 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Post-harvest crop activities",5.7,5.7,"BE05-T-H-5","Post-harvest crop activitiesBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","5.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Post-harvest crop activities",5.8,5.8,"BE05-T-L-1","Post-harvest crop activitiesBE05-T-L-1","Low","Our business delivers services which do not emit harmful substances or require the use of heavy machinery","5.8 Our business delivers services which do not emit harmful substances or require the use of heavy machinery","A service does not involve the sale of physical goods. Services that may fulfil this characteristic include those within the knowledge economy.","No"]
["Post-harvest crop activities",5.9,5.9,"BE05-T-L-2","Post-harvest crop activitiesBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Post-harvest crop activities",5.1100000000000003,5.1100000000000003,"BE05-T-L-3","Post-harvest crop activitiesBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","5.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Post-harvest crop activities","5.a",{"$f":"B278","v":"5.a"},"BE05-E-H-1","Post-harvest crop activitiesBE05-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","5.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","5.b","5.b","BE05-E-L-1","Post-harvest crop activitiesBE05-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","5.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Post-harvest crop activities",6.1,6.1,"BE01-T-H-2","Post-harvest crop activitiesBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","6.1 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Post-harvest crop activities",6.2,6.2,"BE01-T-H-3","Post-harvest crop activitiesBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","6.2 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","Yes"]
["Post-harvest crop activities",6.3,6.3,"BE01-T-H-4","Post-harvest crop activitiesBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Post-harvest crop activities",6.4,6.4,"BE01-T-H-5","Post-harvest crop activitiesBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","6.4 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Post-harvest crop activities",6.5,6.5,"BE01-T-H-6","Post-harvest crop activitiesBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","6.5 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Post-harvest crop activities",6.6,6.6,"BE06-T-H-1","Post-harvest crop activitiesBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","No"]
["Post-harvest crop activities",6.7,6.7,"BE01-T-H-1","Post-harvest crop activitiesBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","6.7 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Post-harvest crop activities",6.8,6.8,"BE06-T-H-2","Post-harvest crop activitiesBE06-T-H-2","High","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","6.8 Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","Certain activities release extensive greenhouse gases outside of burning fossil fuels, such as through chemical reactions. Examples include cement production or livestock rearing.","No"]
["Post-harvest crop activities","6.a",{"$f":"B288","v":"6.a"},"BE06-E-H-1","Post-harvest crop activitiesBE06-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","6.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","6.b","6.b","BE06-E-L-1","Post-harvest crop activitiesBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Post-harvest crop activities",7.1,7.1,"BE07-T-H-1","Post-harvest crop activitiesBE07-T-H-1","High","Our business produces high quantities of operational by-products","7.1 Our business produces high quantities of operational by-products","A by-product is a secondary product derived from a production process, manufacturing process or chemical reaction. It is not the primary product or service being produced. \n\nHigh quantities of operational by-products would represent a defining business feature and would require active and ongoing management.","No"]
["Post-harvest crop activities",7.2,7.2,"BE07-T-H-2","Post-harvest crop activitiesBE07-T-H-2","High","Our business's operations generate high quantities of hazardous waste","7.2 Our business's operations generate high quantities of hazardous waste","Waste is considered hazardous if it is flammable, corrosive, highly reactive or toxic. High quantities of hazardous waste would represent a defining business feature and would require active and ongoing management.","No"]
["Post-harvest crop activities",7.3,7.3,"BE07-T-H-3","Post-harvest crop activitiesBE07-T-H-3","High","Our business' core product inputs are perishable","7.3 Our business' core product inputs are perishable","A core input is one that is embedded into, or necessarily consumed in the creation of physical goods. A perishable input is one that decays quickly.","Yes"]
["Post-harvest crop activities",7.4,7.4,"BE07-T-H-4","Post-harvest crop activitiesBE07-T-H-4","High","Our business's products are perishable","7.4 Our business's products are perishable","A perishable product is one that decays quickly. Examples include food-based products and pharmaceuticals.","Yes"]
["Post-harvest crop activities",7.5,7.5,"BE07-T-L-1","Post-harvest crop activitiesBE07-T-L-1","Low","Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","7.5 Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","This characteristic applies if a company sells virtual or digital products, or if a company provides a service that is supported by digital platforms. Examples include professional services and digital media.","No"]
["Post-harvest crop activities",7.6,7.6,"BE07-T-L-2","Post-harvest crop activitiesBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Post-harvest crop activities","7.a",{"$f":"B296","v":"7.a"},"BE07-E-H-1","Post-harvest crop activitiesBE07-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","7.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","7.b","7.b","BE07-E-L-1","Post-harvest crop activitiesBE07-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","7.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Post-harvest crop activities",8.1,8.1,"BE03-T-H-1","Post-harvest crop activitiesBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","8.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Post-harvest crop activities",8.1999999999999904,8.1999999999999993,"BE03-T-H-2","Post-harvest crop activitiesBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","8.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Post-harvest crop activities",8.3000000000000007,8.3000000000000007,"BE03-T-H-3","Post-harvest crop activitiesBE03-T-H-3","High","Our business harvests plants or animals from the wild","8.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Post-harvest crop activities",8.4,8.4,"BE03-T-H-4","Post-harvest crop activitiesBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Post-harvest crop activities",8.5,8.5,"BE05-T-H-4","Post-harvest crop activitiesBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","8.5 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Post-harvest crop activities",8.6,8.6,"BE08-T-H-1","Post-harvest crop activitiesBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","8.6 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Post-harvest crop activities",8.6999999999999904,8.6999999999999993,"BE08-T-H-2","Post-harvest crop activitiesBE08-T-H-2","High","Our business is likely to operate in or near areas of high biodiversity or cultural value","8.7 Our business is likely to operate in or near areas of high biodiversity or cultural value","A biodiverse area is one with high concentrations of endemic or rare species that are significant at a global or regional level. Examples include rainforests or mangroves. \n\nAn area of cultural value is one of cultural, archaeological, historical, religious or sacred significance. Examples include land belonging to indigenous peoples.\n\nThis characteristic applies to activities which require very specific natural environments to operate (e.g. various forms of aquaculture).","No"]
["Post-harvest crop activities",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","Post-harvest crop activitiesBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","No"]
["Post-harvest crop activities","8.a",{"$f":"B306","v":"8.a"},"BE08-E-H-1","Post-harvest crop activitiesBE08-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","8.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","8.b","8.b","BE08-E-L-1","Post-harvest crop activitiesBE08-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","8.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Post-harvest crop activities",9.1,9.1,"BE09-T-H-1","Post-harvest crop activitiesBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","No"]
["Post-harvest crop activities",9.1999999999999904,9.1999999999999993,"BE09-T-H-2","Post-harvest crop activitiesBE09-T-H-2","High","Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","9.2 Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","This characteristic is likely to apply if the business activity occurs in a remote location with limited access to labour (e.g. mining).","Yes"]
["Post-harvest crop activities",9.3000000000000007,9.3000000000000007,"BE05-T-H-4","Post-harvest crop activitiesBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","9.3 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Post-harvest crop activities",9.4,9.4,"BE09-T-H-3","Post-harvest crop activitiesBE09-T-H-3","High","Our business requires the repeated acquisition or control of new land","9.4 Our business requires the repeated acquisition or control of new land","This characteristic is likely to apply if the business activity is premised on continuous expansion or if there is a high turnover of site ownership (e.g. real estate development).","No"]
["Post-harvest crop activities",9.5,9.5,"BE08-T-H-1","Post-harvest crop activitiesBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","9.5 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Post-harvest crop activities",9.6,9.6,"BE09-T-H-4","Post-harvest crop activitiesBE09-T-H-4","High","Our business may have the potential to disrupt local activities and livelihoods","9.6 Our business may have the potential to disrupt local activities and livelihoods","This characteristic captures a variety of disruptive activities not explicitly covered elsewhere. Examples include noise pollution or genetic cross-contamination.","No"]
["Post-harvest crop activities",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Post-harvest crop activitiesBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Post-harvest crop activities",9.8000000000000007,9.8000000000000007,"BE09-T-H-5","Post-harvest crop activitiesBE09-T-H-5","High","Our business's activities emit high amounts of harmful substances into nature","9.8 Our business's activities emit high amounts of harmful substances into nature","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic only applies if the harmful substances are likely to have a direct negative impact on local communities. If a business activity emits harmful substances, but these are unlikely to escape from company premises into nature due to operating processes, this characteristic does not apply. \n","No"]
["Post-harvest crop activities",9.9,9.9,"BE09-T-L-1","Post-harvest crop activitiesBE09-T-L-1","Low","Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","9.9 Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","A built-up area is one that has a high concentration of human settlement, such as cities and towns.\n\nPollution is the introduction of contaminants into the natural environment that cause adverse change. Pollution can take the form of chemical substances or energy, such as noise, heat, or light.","No"]
["Post-harvest crop activities",9.11,9.11,"BE05-T-L-3","Post-harvest crop activitiesBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","9.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Post-harvest crop activities",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","Post-harvest crop activitiesBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Post-harvest crop activities","9.a",{"$f":"B319","v":"9.a"},"BE09-E-H-1","Post-harvest crop activitiesBE09-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","9.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","9.b","9.b","BE09-E-L-1","Post-harvest crop activitiesBE09-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","9.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Post-harvest crop activities",10.1,10.1,"BE10-T-H-1","Post-harvest crop activitiesBE10-T-H-1","High","Our business's activities may expose employees to harmful substances","10.1 Our business's activities may expose employees to harmful substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Post-harvest crop activities",10.1999999999999,10.199999999999999,"BE10-T-H-2","Post-harvest crop activitiesBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","10.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","Yes"]
["Post-harvest crop activities",10.3,10.3,"BE10-T-H-3","Post-harvest crop activitiesBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","10.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Post-harvest crop activities",10.4,{"$f":"ROUNDUP(B324,3)","v":10.4},"BE10-T-H-4",{"$f":"A324&\"\"&D324","v":"Post-harvest crop activitiesBE10-T-H-4"},"High","Our business uses heavy machinery",{"$f":"C324&\" \"&G324","v":"10.4 Our business uses heavy machinery"},"Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","Yes"]
["Post-harvest crop activities",10.5,10.5,"BE10-T-H-5","Post-harvest crop activitiesBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","10.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","Yes"]
["Post-harvest crop activities",10.6,10.6,"BE10-T-H-6","Post-harvest crop activitiesBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","10.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","Yes"]
["Post-harvest crop activities",10.7,10.7,"BE10-T-H-7","Post-harvest crop activitiesBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Post-harvest crop activities",10.8,10.8,"BE10-T-H-8","Post-harvest crop activitiesBE10-T-H-8","High","Our business's activities may expose employees to dangerous physical environments","10.8 Our business's activities may expose employees to dangerous physical environments","A dangerous physical environment is one where presence of physical hazards puts employees at risk of injury or long-term health issues. Such hazards include heights, noise, radiation and pressure.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Post-harvest crop activities","10.a",{"$f":"B329","v":"10.a"},"BE10-E-H-1","Post-harvest crop activitiesBE10-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","10.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","10.b","10.b","BE10-E-L-1","Post-harvest crop activitiesBE10-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","10.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Post-harvest crop activities",11.1,11.1,"BE11-T-H-1","Post-harvest crop activitiesBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","11.1 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","Yes"]
["Post-harvest crop activities",11.2,11.2,"BE11-T-H-3","Post-harvest crop activitiesBE11-T-H-3","High","Our business has a significant proportion of temporary workers","11.2 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Post-harvest crop activities",11.3,11.3,"BE11-T-H-4","Post-harvest crop activitiesBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","11.3 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Post-harvest crop activities",11.4,11.4,"BE11-T-H-5","Post-harvest crop activitiesBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","11.4 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Post-harvest crop activities",11.5,11.5,"BE11-T-H-6","Post-harvest crop activitiesBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","11.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Post-harvest crop activities",11.6,11.6,"BE11-T-H-7","Post-harvest crop activitiesBE11-T-H-7","High","Our business is part of the gig-economy","11.6 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Post-harvest crop activities",11.7,11.7,"BE11-T-H-8","Post-harvest crop activitiesBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Post-harvest crop activities",11.8,11.8,"BE11-T-L-1","Post-harvest crop activitiesBE11-T-L-1","Low","The vast majority of our business's employees are high-skilled and well paid","11.8 The vast majority of our business's employees are high-skilled and well paid","This is applicable to business activities where employee functions, central to revenue-generation, require high-levels of education, training or technical ability to execute.","No"]
["Post-harvest crop activities",11.9,11.9,"BE11-C-S-L-1","Post-harvest crop activitiesBE11-C-S-L-1","Low","Our lowest paid employee earns more than the local average salary in all countries of operation","11.9 Our lowest paid employee earns more than the local average salary in all countries of operation","National average salary data does not refer to sector or industry averages, but rather national averages across all parts of the economy. Such information is widely available online.\n\nThis characteristic does not apply in the instance that a national average salary falls below the country's living wage.","NA"]
["Post-harvest crop activities","11.a",{"$f":"B340","v":"11.a"},"BE11-E-H-1","Post-harvest crop activitiesBE11-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","11.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","11.b","11.b","BE11-E-L-1","Post-harvest crop activitiesBE11-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","11.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Post-harvest crop activities",12.1,12.1,"BE11-T-H-3","Post-harvest crop activitiesBE11-T-H-3","High","Our business has a significant proportion of temporary workers","12.1 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Post-harvest crop activities",12.2,12.2,"BE11-T-H-4","Post-harvest crop activitiesBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","12.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Post-harvest crop activities",12.3,12.3,"BE11-T-H-5","Post-harvest crop activitiesBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","12.3 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Post-harvest crop activities",12.4,12.4,"BE12-T-H-1","Post-harvest crop activitiesBE12-T-H-1","High","Our business's activities risk relying on child or forced labour","12.4 Our business's activities risk relying on child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","Yes"]
["Post-harvest crop activities",12.5,12.5,"BE11-T-H-6","Post-harvest crop activitiesBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Post-harvest crop activities",12.6,12.6,"BE11-T-H-8","Post-harvest crop activitiesBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","12.6 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Post-harvest crop activities",12.7,12.7,"BE11-T-H-7","Post-harvest crop activitiesBE11-T-H-7","High","Our business is part of the gig-economy","12.7 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Post-harvest crop activities",12.8,12.8,"BE10-T-H-6","Post-harvest crop activitiesBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","12.8 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","Yes"]
["Post-harvest crop activities","12.a",{"$f":"B350","v":"12.a"},"BE12-E-H-1","Post-harvest crop activitiesBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","12.b","12.b","BE12-E-L-1","Post-harvest crop activitiesBE12-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","12.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Post-harvest crop activities",13.1,13.1,"BE13-T-H-1","Post-harvest crop activitiesBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","Yes"]
["Post-harvest crop activities",13.2,13.2,"BE11-T-H-4","Post-harvest crop activitiesBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","13.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Post-harvest crop activities",13.3,13.3,"BE13-C-O-H-1","Post-harvest crop activitiesBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","13.3 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Post-harvest crop activities","13.a",{"$f":"B355","v":"13.a"},"BE13-E-H-1","Post-harvest crop activitiesBE13-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","13.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","13.b","13.b","BE13-E-L-1","Post-harvest crop activitiesBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Post-harvest crop activities",14.1,14.1,"BE10-T-H-1","Post-harvest crop activitiesBE10-T-H-1","High","Our business‚Äôs activities could expose employees to hazardous substances","14.1 Our business‚Äôs activities could expose employees to hazardous substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Post-harvest crop activities",14.2,14.2,"BE10-T-H-2","Post-harvest crop activitiesBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","14.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","Yes"]
["Post-harvest crop activities",14.3,14.3,"BE10-T-H-3","Post-harvest crop activitiesBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Post-harvest crop activities",14.4,14.4,"BE10-T-H-4","Post-harvest crop activitiesBE10-T-H-4","High","Our business uses heavy machinery","14.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","Yes"]
["Post-harvest crop activities",14.5,14.5,"BE10-T-H-5","Post-harvest crop activitiesBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","14.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","Yes"]
["Post-harvest crop activities",14.6,14.6,"BE10-T-H-6","Post-harvest crop activitiesBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","Yes"]
["Post-harvest crop activities",14.7,14.7,"BE10-T-H-7","Post-harvest crop activitiesBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","14.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Post-harvest crop activities",14.8,14.8,"BE11-T-H-1","Post-harvest crop activitiesBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","14.8 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","Yes"]
["Post-harvest crop activities",14.9,14.9,"BE11-T-H-3","Post-harvest crop activitiesBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Post-harvest crop activities",14.11,14.11,"BE11-T-H-4","Post-harvest crop activitiesBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","14.11 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Post-harvest crop activities",14.12,14.12,"BE11-T-H-5","Post-harvest crop activitiesBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","14.12 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Post-harvest crop activities",14.13,14.13,"BE12-T-H-1","Post-harvest crop activitiesBE12-T-H-1","High","Our business's activities have documented cases of child or forced labour","14.13 Our business's activities have documented cases of child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","Yes"]
["Post-harvest crop activities",14.14,14.14,"BE11-T-H-6","Post-harvest crop activitiesBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Post-harvest crop activities",14.15,14.15,"BE11-T-H-8","Post-harvest crop activitiesBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","14.15 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Post-harvest crop activities",14.16,14.16,"BE11-T-H-7","Post-harvest crop activitiesBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Post-harvest crop activities",14.17,14.17,"BE13-T-H-1","Post-harvest crop activitiesBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","14.17 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","Yes"]
["Post-harvest crop activities",14.18,14.18,"BE14-T-H-1","Post-harvest crop activitiesBE14-T-H-1","High","Our business is highly dependent on confidentiality","14.18 Our business is highly dependent on confidentiality","Employees may be reticent to raise concerns when a company's competitive advantage highly depends on protecting sensitive information (e.g. intellectual property). As a result, employee concerns can go unaddressed out of fear of retribution.","No"]
["Post-harvest crop activities",14.19,14.19,"BE13-C-O-H-1","Post-harvest crop activitiesBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","14.19 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Post-harvest crop activities","14.a",{"$f":"B375","v":"14.a"},"BE14-E-H-1","Post-harvest crop activitiesBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","14.b","14.b","BE14-E-L-1","Post-harvest crop activitiesBE14-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","14.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Post-harvest crop activities",15.1,15.1,"BE15-T-H-1","Post-harvest crop activitiesBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","15.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Post-harvest crop activities",15.2,15.2,"BE15-T-H-2","Post-harvest crop activitiesBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","15.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Post-harvest crop activities",15.3,15.3,"BE15-T-H-3","Post-harvest crop activitiesBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","15.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Post-harvest crop activities",15.4,15.4,"BE15-T-H-4","Post-harvest crop activitiesBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","15.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Post-harvest crop activities",15.5,15.5,"BE15-T-H-5","Post-harvest crop activitiesBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Post-harvest crop activities",15.6,15.6,"BE15-T-H-6","Post-harvest crop activitiesBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","15.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Post-harvest crop activities",15.7,15.7,"BE15-T-H-7","Post-harvest crop activitiesBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","15.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Post-harvest crop activities",15.8,15.8,"BE17-T-H-8","Post-harvest crop activitiesBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","Yes"]
["Post-harvest crop activities",15.9,15.9,"BE17-T-L-3","Post-harvest crop activitiesBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","15.9 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","Yes"]
["Post-harvest crop activities",15.11,15.11,"BE15-T-L-2","Post-harvest crop activitiesBE15-T-L-2","Low","Our business sells physical products to other businesses, with low risk of product misuse","15.11 Our business sells physical products to other businesses, with low risk of product misuse","This characteristic predominantly applies to product components which are sold on to form part of larger or more complex products. Examples include semiconductors and car parts.\n\nThis characteristic does not apply to products that may have significant operational impacts, if the communication of such impacts are likely to influence customer decision-making. For example, this characteristic does not apply to livestock rearing, as communication on animal welfare and/or use of antibiotics may influence end-customer decisions. ","Yes"]
["Post-harvest crop activities","15.a",{"$f":"B387","v":"15.a"},"BE15-E-H-1","Post-harvest crop activitiesBE15-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","15.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","15.b","15.b","BE15-E-L-1",{"$f":"A388&\"\"&D388","v":"Post-harvest crop activitiesBE15-E-L-1"},"Low","None of the low risk characteristics adequately describe why this business is low risk",{"$f":"C388&\" \"&G388","v":"15.b None of the low risk characteristics adequately describe why this business is low risk"},null,"No"]
["Post-harvest crop activities",16.100000000000001,{"$f":"ROUNDUP(B389,3)","v":16.100000000000001},"BE15-T-H-1","Post-harvest crop activitiesBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","16.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Post-harvest crop activities",16.2,16.2,"BE15-T-H-2","Post-harvest crop activitiesBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Post-harvest crop activities",16.3,16.3,"BE15-T-H-3","Post-harvest crop activitiesBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","16.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Post-harvest crop activities",16.399999999999899,16.400000000000002,"BE15-T-H-4","Post-harvest crop activitiesBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","16.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Post-harvest crop activities",16.5,16.5,"BE15-T-H-5","Post-harvest crop activitiesBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","16.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Post-harvest crop activities",16.600000000000001,16.600000000000001,"BE15-T-H-6","Post-harvest crop activitiesBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Post-harvest crop activities",16.7,16.7,"BE15-T-H-7","Post-harvest crop activitiesBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","16.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Post-harvest crop activities",16.8,16.8,"BE17-T-H-1","Post-harvest crop activitiesBE17-T-H-1","High","Our business's goods may contain harmful substances","16.8 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Post-harvest crop activities",16.899999999999899,16.900000000000002,"BE17-T-H-2","Post-harvest crop activitiesBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","16.9 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Post-harvest crop activities",16.11,16.11,"BE17-T-H-3","Post-harvest crop activitiesBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","16.11 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","Yes"]
["Post-harvest crop activities",16.12,16.12,"BE17-T-H-4","Post-harvest crop activitiesBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","16.12 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Post-harvest crop activities",16.13,16.13,"BE17-T-H-5","Post-harvest crop activitiesBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Post-harvest crop activities",16.14,16.14,"BE17-T-H-6","Post-harvest crop activitiesBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","16.14 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Post-harvest crop activities",16.149999999999899,16.150000000000002,"BE17-T-H-7","Post-harvest crop activitiesBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","16.15 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Post-harvest crop activities",16.16,16.16,"BE17-T-H-8","Post-harvest crop activitiesBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","Yes"]
["Post-harvest crop activities",16.170000000000002,16.170000000000002,"BE17-T-L-3","Post-harvest crop activitiesBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","16.17 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","Yes"]
["Post-harvest crop activities","16.a",{"$f":"B405","v":"16.a"},"BE16-E-H-1","Post-harvest crop activitiesBE16-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","16.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","16.b","16.b","BE16-E-L-1","Post-harvest crop activitiesBE16-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","16.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Post-harvest crop activities",17.100000000000001,17.100000000000001,"BE17-T-H-1","Post-harvest crop activitiesBE17-T-H-1","High","Our business's goods may contain harmful substances","17.1 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Post-harvest crop activities",17.2,17.2,"BE17-T-H-2","Post-harvest crop activitiesBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","17.2 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Post-harvest crop activities",17.3,17.3,"BE17-T-H-3","Post-harvest crop activitiesBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","17.3 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","Yes"]
["Post-harvest crop activities",17.399999999999899,17.400000000000002,"BE17-T-H-4","Post-harvest crop activitiesBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","17.4 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Post-harvest crop activities",17.5,17.5,"BE17-T-H-5","Post-harvest crop activitiesBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","17.5 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Post-harvest crop activities",17.600000000000001,17.600000000000001,"BE17-T-H-6","Post-harvest crop activitiesBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","17.6 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Post-harvest crop activities",17.7,17.7,"BE17-T-H-7","Post-harvest crop activitiesBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Post-harvest crop activities",17.8,17.8,"BE17-T-H-8","Post-harvest crop activitiesBE17-T-H-8","High","Our business's products may be addictive","17.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","Yes"]
["Post-harvest crop activities",17.899999999999899,17.900000000000002,"BE17-T-L-1","Post-harvest crop activitiesBE17-T-L-1","Low","Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","17.9 Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","This characteristic applies to goods that are highly homogenous, which have not undergone significant processing (e.g. raw agricultural inputs). ","No"]
["Post-harvest crop activities",17.11,17.11,"BE17-T-L-2","Post-harvest crop activitiesBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","No"]
["Post-harvest crop activities",17.12,17.12,"BE17-T-L-3","Post-harvest crop activitiesBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","17.12 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","Yes"]
["Post-harvest crop activities","17.a",{"$f":"B418","v":"17.a"},"BE17-E-H-1","Post-harvest crop activitiesBE17-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","17.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","17.b","17.b","BE17-E-L-1","Post-harvest crop activitiesBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Post-harvest crop activities",18.100000000000001,18.100000000000001,"BE18-T-H-1","Post-harvest crop activitiesBE18-T-H-1","High","Our business's products depend on fossil fuels to operate","18.1 Our business's products depend on fossil fuels to operate","This characteristic applies to products which force users to emit greenhouse gases when used as intended. Examples include the manufacture and sale of machinery dependent on fossil fuel combustion.\n\nThis characteristic does not apply to electric goods which can be powered by batteries or power outlets. \n","No"]
["Post-harvest crop activities",18.2,18.2,"BE18-T-H-2","Post-harvest crop activitiesBE18-T-H-2","High","Our business's products are themselves a greenhouse gas","18.2 Our business's products are themselves a greenhouse gas","Examples include, but are not limited to, carbon dioxide, methane, ozone, nitrous oxide, and chlorofluorocarbons.","No"]
["Post-harvest crop activities",18.3,18.3,"BE18-T-H-3","Post-harvest crop activitiesBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Post-harvest crop activities",18.399999999999899,18.400000000000002,"BE18-T-H-4","Post-harvest crop activitiesBE18-T-H-4","High","Our business's products contain greenhouse gases which may be emitted during use or at end of life","18.4 Our business's products contain greenhouse gases which may be emitted during use or at end of life","This characteristic applies to products which contain greenhouse gases in their formulations. Examples include pressurized containers that utilize nitrous oxide, and products that contain hydrofluorocarbons such as some refrigerants and tire inflators.","No"]
["Post-harvest crop activities",18.5,18.5,"BE18-T-L-1","Post-harvest crop activitiesBE18-T-L-1","Low","Our business's products force users to emit negligible amounts of greenhouse gases","18.5 Our business's products force users to emit negligible amounts of greenhouse gases","Examples of negligible greenhouse gas emissions include candles and scent diffusers.","No"]
["Post-harvest crop activities",18.600000000000001,18.600000000000001,"BE18-T-U-1","Post-harvest crop activitiesBE18-T-U-1","Unlikely","Our business's products do not force the user to emit greenhouse gases during use or post-use","18.6 Our business's products do not force the user to emit greenhouse gases during use or post-use","This includes products where greenhouse gas emissions occur as a natural result of decomposition, even if it takes many years (e.g. the break-down of plastics).","Yes"]
["Post-harvest crop activities","18.a",{"$f":"B426","v":"18.a"},"BE18-E-H-1","Post-harvest crop activitiesBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","18.b","18.b","BE18-E-L-1","Post-harvest crop activitiesBE18-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","18.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Post-harvest crop activities",19.100000000000001,19.100000000000001,"BE19-T-H-1","Post-harvest crop activitiesBE19-T-H-1","High","Our business's products or key components within products are designed for single or temporary use","19.1 Our business's products or key components within products are designed for single or temporary use","Temporary use includes products that have a lifespan of less than a year. This characteristic is not applicable to goods which end up fully consumed.","No"]
["Post-harvest crop activities",19.2,19.2,"BE19-T-H-3","Post-harvest crop activitiesBE19-T-H-3","High","Our business's products require disassembly by the end user to be repurposed","19.2 Our business's products require disassembly by the end user to be repurposed","This characteristic typically applies to physical goods whose material composition can make it difficult to recycle via municipal waste infrastructure. Examples include electrical goods and batteries. ","No"]
["Post-harvest crop activities",19.3,19.3,"BE19-T-H-4","Post-harvest crop activitiesBE19-T-H-4","High","Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","19.3 Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","This includes physical goods which are typically replaced or which need replacing within 10 years.","No"]
["Post-harvest crop activities",19.399999999999899,19.400000000000002,"BE19-T-L-1","Post-harvest crop activitiesBE19-T-L-1","Low","Our business does not sell physical goods","19.4 Our business does not sell physical goods","This characteristic applies to most services (e.g. professional services).\n \nThis characteristic does not apply to services which provide physical goods to customers in support of that service as a central part of revenue-generation (e.g. food and beverage services). ","No"]
["Post-harvest crop activities",19.5,19.5,"BE19-T-L-2","Post-harvest crop activitiesBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Post-harvest crop activities",19.600000000000001,19.600000000000001,"BE19-T-L-3","Post-harvest crop activitiesBE19-T-L-3","Low","Our business sells homogeneous materials which can be widely repurposed","19.6 Our business sells homogeneous materials which can be widely repurposed","Homogeneous materials are those with a uniform composition that cannot be physically separated into different materials. \n\nThis characteristic applies to goods that do not require disassembly before repurposing. Examples include natural resources such as crops, gemstones and basic metals. ","Yes"]
["Post-harvest crop activities","19.a",{"$f":"B434","v":"19.a"},"BE19-E-H-1","Post-harvest crop activitiesBE19-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","19.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","19.b","19.b","BE19-E-L-1","Post-harvest crop activitiesBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Post-harvest crop activities",20.100000000000001,20.100000000000001,"BE20-T-H-1","Post-harvest crop activitiesBE20-T-H-1","High","Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","20.1 Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","Ethical breaches refer to activities that by international standards are considered illegal. This applies if the specific nature of the activity is increasing the risk of such ethical breaches.","No"]
["Post-harvest crop activities",20.2,20.2,"BE20-T-H-2","Post-harvest crop activitiesBE20-T-H-2","High","Our business's goods and services are intended to impact people's health","20.2 Our business's goods and services are intended to impact people's health","This characteristic applies to goods and services which directly target people's physical or mental health. Examples include pharmaceutical products and healthcare services. \n\nIt excludes goods and services which indirectly facilitate health improvements, such as wearable technology or wellbeing-related services.","No"]
["Post-harvest crop activities",20.3,20.3,"BE23-T-H-1","Post-harvest crop activitiesBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Post-harvest crop activities",20.399999999999899,20.400000000000002,"BE20-T-H-3","Post-harvest crop activitiesBE20-T-H-3","High","Our business collects or handles sensitive information and personal data","20.4 Our business collects or handles sensitive information and personal data","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Post-harvest crop activities",20.5,20.5,"BE20-T-H-4","Post-harvest crop activitiesBE20-T-H-4","High","Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","20.5 Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","Innovation may take the form of technology, concept or business model. This characteristic applies where innovation used by a business is subject to significant public discussion of ethical concerns (e.g. cryptocurrencies).","No"]
["Post-harvest crop activities",20.6,20.6,"BE17-T-H-8","Post-harvest crop activitiesBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","Yes"]
["Post-harvest crop activities",20.7,20.7,"BE20-T-H-5","Post-harvest crop activitiesBE20-T-H-5","High","Our business facilitates interactions with potentially vulnerable groups","20.7 Our business facilitates interactions with potentially vulnerable groups","\nVulnerable groups include children, elderly and indigenous people and others who may be targeted and mistreated.\n \nThis characteristic applies where a significant proportion of interactions are likely to be vulnerable individuals (e.g. tourism trips on indigenous land).\n\nThis characteristic does not apply whereby a business's day-to-day interactions are broadly reflective of the population.","No"]
["Post-harvest crop activities",20.8,20.8,"BE20-T-H-6","Post-harvest crop activitiesBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","20.8 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Post-harvest crop activities","20.a",{"$f":"B444","v":"20.a"},"BE20-E-H-1","Post-harvest crop activitiesBE20-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","20.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","20.b","20.b","BE20-E-L-1","Post-harvest crop activitiesBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Post-harvest crop activities",21.1,21.1,"BE21-T-H-1","Post-harvest crop activitiesBE21-T-H-1","High","Our business's value largely resides in intangible assets that are not tied to physical locations","21.1 Our business's value largely resides in intangible assets that are not tied to physical locations","This characteristic applies to businesses where a significant portion of their fixed assets are made up of intangible assets. Intangible assets are non-physical assets owned by the business, such as patents, product recipes, copyrights, and intellectual property.\n\nHaving significant levels of intangible assets increases the risk of not paying the right tax in the right place, as intangible assets can often be moved between subsidiaries in the same company or across the borders of tax jurisdictions. This can be done without causing any impact on the day-to-day operation of the company, but with serious implications to tax rates. This disconnect makes it possible for companies to structure their taxes in a way that doesn't reflect the 'economic reality' of how and where income is generated.","No"]
["Post-harvest crop activities",21.2,21.2,"BE21-T-H-2","Post-harvest crop activitiesBE21-T-H-2","High","Our business's activities are premised on the movement between multiple countries or jurisdictions","21.2 Our business's activities are premised on the movement between multiple countries or jurisdictions","This characteristic applies to companies that earn a significant portion of income from the transport goods or people across national or tax borders as part of their product or service offering. \n\nOperating in multiple jurisdictions often means that companies need to divide the costs of inputs and labour, and split the revenues earned from the good or service between the different tax jurisdictions. This can require judgment calls and a degree of subjectivity, increasing the risk that companies either inadvertently misallocate taxable income, or use the opportunity to strategically minimize their taxes owed by allocating more income to the lower-tax jurisdiction.","No"]
["Post-harvest crop activities",21.3,21.3,"BE21-C-S-H-1","Post-harvest crop activitiesBE21-C-S-H-1","High","Our business has a complex structure where there is no immediate transparency of ownership and/or control","21.3 Our business has a complex structure where there is no immediate transparency of ownership and/or control","Ownership and control are somewhat intertwined concepts. Control relates to the ultimate operational decisions of a company. Control is often tied to the beneficial owners of a company.\n\nA beneficial owner is that who either: ultimately owns or controls more than 25% of a company’s shares or voting rights (whether directly or indirectly); or exercises controls over the management of the company in any other way.\n\nIf a company has several layers of corporate officers, shareholders and personal service companies it makes it difficult to see who the beneficial owners are.\n\nGood practice would be clearly stating the beneficial owners of all shareholdings of more than 10% in the company.","NA"]
["Post-harvest crop activities",21.4,21.4,"BE21-C-S-H-2","Post-harvest crop activitiesBE21-C-S-H-2","High","Our business is registered in a recognised 'tax haven'","21.4 Our business is registered in a recognised 'tax haven'","A tax haven is generally an offshore country that offers foreign individuals and businesses little or no tax liability. Examples include the Cayman Islands, Bermuda, Switzerland and Jersey.","NA"]
["Post-harvest crop activities",21.5,21.5,"BE21-C-S-L-1","Post-harvest crop activitiesBE21-C-S-L-1","Low","Our business is a registered charity","21.5 Our business is a registered charity","A charity is an organisation with specific purposes defined in law to be charitable, and is exclusively for public benefit.","NA"]
["Post-harvest crop activities","21.a",{"$f":"B451","v":"21.a"},"BE21-E-H-1","Post-harvest crop activitiesBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","21.b","21.b","BE21-E-L-1",{"$f":"A452&\"\"&D452","v":"Post-harvest crop activitiesBE21-E-L-1"},"Low","None of the low risk characteristics adequately describe why this business is low risk",{"$f":"C452&\" \"&G452","v":"21.b None of the low risk characteristics adequately describe why this business is low risk"},null,"No"]
["Post-harvest crop activities",22.1,{"$f":"ROUNDUP(B453,3)","v":22.1},"BE22-T-H-1","Post-harvest crop activitiesBE22-T-H-1","High","Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","22.1 Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","Extensive greenhouse gas emissions are those associated with heavy polluting industries or businesses whose products generate significant greenhouse gases. Such activities typically have a precedent for lobbying against environmental regulation or carbon pricing.","No"]
["Post-harvest crop activities",22.2,22.2,"BE08-T-H-1","Post-harvest crop activitiesBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Post-harvest crop activities",22.3,22.3,"BE22-T-H-2","Post-harvest crop activitiesBE22-T-H-2","High","Our business is highly regulated by data privacy laws","22.3 Our business is highly regulated by data privacy laws","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Post-harvest crop activities",22.4,22.4,"BE22-T-H-3","Post-harvest crop activitiesBE22-T-H-3","High","Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","22.4 Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","This characteristic applies where the company may have a financial interest in inhibiting research and/or regulation around the social or environmental impacts of substances (typically metals, minerals or chemicals), which may undermine employee or customer health.","No"]
["Post-harvest crop activities",22.5,22.5,"BE20-T-H-6","Post-harvest crop activitiesBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Post-harvest crop activities",22.6,22.6,"BE22-T-H-4","Post-harvest crop activitiesBE22-T-H-4","High","Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","22.6 Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","This applies where there is either a precedent for lobbying or an anticipated growth in lobbying against advancing social and environmental legislation. A growth in lobbying can be expected where there has already been substantial discussion about incoming legislation that will threaten the ability to do business as usual. Examples include a carbon tax or sugar tax.","Yes"]
["Post-harvest crop activities",22.7,22.7,"BE22-C-O-H-1","Post-harvest crop activitiesBE22-C-O-H-1","High","Our business is heavily subsidised by the government","22.7 Our business is heavily subsidised by the government","A subsidy is a direct or indirect payment to individuals or firms, usually in the form of a cash payment from the government or a targeted tax cut. Examples of heavily subsidised industries include agriculture and oil and gas.","NA"]
["Post-harvest crop activities",22.8,22.8,"BE22-C-S-L-1","Post-harvest crop activitiesBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Post-harvest crop activities","22.a",{"$f":"B461","v":"22.a"},"BE22-E-H-1","Post-harvest crop activitiesBE22-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","22.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","22.b","22.b","BE22-E-L-1","Post-harvest crop activitiesBE22-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","22.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Post-harvest crop activities",23.1,23.1,"BE23-T-H-1","Post-harvest crop activitiesBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","23.1 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Post-harvest crop activities",23.3,23.3,"BE23-T-L-1","Post-harvest crop activitiesBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","Yes"]
["Post-harvest crop activities","23.a",{"$f":"B465","v":"23.a"},"BE23-E-H-1","Post-harvest crop activitiesBE23-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","23.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Post-harvest crop activities","23.b","23.b","BE23-E-L-1","Post-harvest crop activitiesBE23-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","23.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",1.1000000000000001,1.1000000000000001,"BE01-T-H-1","AquacultureBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","1.1 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Aquaculture",1.2,1.2,"BE01-T-H-2","AquacultureBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","1.2 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Aquaculture",1.3,1.3,"BE01-T-H-3","AquacultureBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","1.3 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","No"]
["Aquaculture",1.4,1.4,"BE01-T-H-4","AquacultureBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Aquaculture",1.5,1.5,"BE01-T-H-5","AquacultureBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","1.5 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Aquaculture",1.6,1.6,"BE01-T-H-6","AquacultureBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","1.6 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Aquaculture",1.7,1.7,"BE01-C-O-L-1","AquacultureBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Aquaculture","1.a",{"$f":"B474","v":"1.a"},"BE01-E-H-1","AquacultureBE01-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","1.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","1.b","1.b","BE01-E-L-1","AquacultureBE01-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","1.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",2.1,2.1,"BE02-T-H-1","AquacultureBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","No"]
["Aquaculture",2.2000000000000002,2.2000000000000002,"BE02-T-H-2","AquacultureBE02-T-H-2","High","Our business uses water as a core product input","2.2 Our business uses water as a core product input","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Water is a core input if it is embedded into, or necessarily consumed in the creation of physical goods. Examples include the production of crops and livestock, some types of consumables, processed foods and beverage products.","Yes"]
["Aquaculture",2.2999999999999901,2.2999999999999998,"BE02-T-H-3","AquacultureBE02-T-H-3","High","Our business generates contaminated wastewater which requires specialized treatment","2.3 Our business generates contaminated wastewater which requires specialized treatment","Specialized treatment is typically biological, chemical or physical and refers to that which is different and additional to treatment carried out by municipal water treatment systems. Without treatment specific to its contaminants, wastewater could harm the surrounding environment upon emission. \n \nThis characteristic does not apply to businesses whose processes create wastewater that can be managed by municipal water treatment systems (e.g. when wastewater contaminants are produced by standard cleaning and sanitation practices).","Yes"]
["Aquaculture",2.4,2.4,"BE02-T-L-1","AquacultureBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","No"]
["Aquaculture",2.5,2.5,"BE02-C-O-L-1","AquacultureBE02-C-O-L-1","Low","Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","2.5 Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","This characteristic applies when all company owned or controlled sites are in areas designated as ‘low risk’ by the WRI Water Risk Atlas, and where it is reasonable to expect standard wastewater treatment utilities to neutralise wastewater to safe discharge characteristics.","NA"]
["Aquaculture","2.a",{"$f":"B481","v":"2.a"},"BE02-E-H-1","AquacultureBE02-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","2.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","2.b","2.b","BE02-E-L-1","AquacultureBE02-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","2.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",3.1,3.1,"BE03-T-H-1","AquacultureBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Aquaculture",3.2,3.2,"BE03-T-H-2","AquacultureBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","3.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","Yes"]
["Aquaculture",3.3,3.3,"BE03-T-H-3","AquacultureBE03-T-H-3","High","Our business harvests plants or animals from the wild","3.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Aquaculture",3.4,3.4,"BE03-T-H-4","AquacultureBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Aquaculture",3.5,3.5,"BE03-T-H-5","AquacultureBE03-T-H-5","High","Our business relies on animal testing to develop its products","3.5 Our business relies on animal testing to develop its products","Reliance on animal testing may be the result of regulatory compliance, or typical industry business practice (e.g. cosmetics and pharmaceutical development).\n \nThis characteristic applies when the business activity is directly reliant on animal testing to operate.","No"]
["Aquaculture",3.6,3.6,"BE03-T-U-1","AquacultureBE03-T-U-1","Unlikely","Our business does not own or manage any natural resources, including large swathes of land","3.6 Our business does not own or manage any natural resources, including large swathes of land","This characteristic applies if a business owns large swathes of land, but that land is not suitable and intended for natural resource management (e.g. large manufacturing sites, or solar/wind farms).","No"]
["Aquaculture","3.a",{"$f":"B489","v":"3.a"},"BE03-E-H-1","AquacultureBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","3.b","3.b","BE03-E-L-1","AquacultureBE03-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","3.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",4.0999999999999899,4.1000000000000005,"BE04-T-H-1","AquacultureBE04-T-H-1","High","Our business transforms, refines or combines raw materials","4.1 Our business transforms, refines or combines raw materials","Raw materials are substances in their natural state that will be used in the primary production of other goods.\n\nExamples include many kinds of manufacturing, such as that of most foods, petroleum products and chemicals.","No"]
["Aquaculture",4.2,4.2,"BE04-T-H-2","AquacultureBE04-T-H-2","High","Our business's products are made of multiple product inputs","4.2 Our business's products are made of multiple product inputs","Product inputs are the materials and components which constitute a physical product.\n \nThis characteristic does not apply to services where the sale of physical goods is not central to revenue-generation, even when operational inputs such as vehicles or machinery may be central to the provision of the service (e.g. tour operators which use tour buses). This characteristic does apply for services when supplementary goods made of multiple product inputs are provided to the customer to consume (e.g. some health care and food services where food or medicines are consumed).","No"]
["Aquaculture",4.3,4.3,"BE04-T-H-3","AquacultureBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","Yes"]
["Aquaculture",4.4000000000000004,4.4000000000000004,"BE04-T-H-4","AquacultureBE04-T-H-4","High","Our business relies heavily on outsourced labour","4.4 Our business relies heavily on outsourced labour","Outsourced labour is the practice of hiring a party outside a company to deliver services or manufacture goods which would conventionally be completed in-house by the company's own employees. It is usually undertaken as a cost-cutting measure. \n \nThis does not apply when the outsourced function is not central to the business model (e.g. cleaning, or human resources), or where the business activity being outsourced sits within the same business activity. Commonly outsourced activities include the use of call centres for customer services, and external market research.","No"]
["Aquaculture",4.5,4.5,"BE04-T-H-5","AquacultureBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Aquaculture",4.5999999999999899,4.6000000000000005,"BE04-T-H-6","AquacultureBE04-T-H-6","High","Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","4.6 Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","This typically applies when the procurement of one or more product inputs, central to revenue-generation, are associated with ethical breaches (e.g. the reliance on conflict minerals).","No"]
["Aquaculture",4.7,4.7,"BE04-T-L-1","AquacultureBE04-T-L-1","Low","Our business only procures ancillary goods and services for its own operations","4.7 Our business only procures ancillary goods and services for its own operations","Ancillary goods are those used or consumed in the course of day-to-day operations (e.g. office supplies, cleaning products, IT equipment). Examples include professional services and others in the knowledge economy.","No"]
["Aquaculture","4.a",{"$f":"B498","v":"4.a"},"BE04-E-H-1","AquacultureBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","4.b","4.b","BE04-E-L-1","AquacultureBE04-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","4.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",5.0999999999999899,5.1000000000000005,"BE01-T-H-4","AquacultureBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","5.1 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Aquaculture",5.2,5.2,"BE05-T-H-1","AquacultureBE05-T-H-1","High","Our business manages, stores or distributes potentially harmful substances as a core activity","5.2 Our business manages, stores or distributes potentially harmful substances as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Aquaculture",5.3,5.3,"BE05-T-H-2","AquacultureBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","No"]
["Aquaculture",5.4,5.4,"BE05-T-H-3","AquacultureBE05-T-H-3","High","Our business generates significant quantities of harmful substances as an operational by-product","5.4 Our business generates significant quantities of harmful substances as an operational by-product","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic applies to operational activities that could reasonably be expected to contribute to air, water or soil pollution via emission of harmful substances.","Yes"]
["Aquaculture",5.5,5.5,"BE01-T-H-1","AquacultureBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","5.5 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Aquaculture",5.6,5.6,"BE05-T-H-4","AquacultureBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","5.6 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Aquaculture",5.7,5.7,"BE05-T-H-5","AquacultureBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","5.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Aquaculture",5.8,5.8,"BE05-T-L-1","AquacultureBE05-T-L-1","Low","Our business delivers services which do not emit harmful substances or require the use of heavy machinery","5.8 Our business delivers services which do not emit harmful substances or require the use of heavy machinery","A service does not involve the sale of physical goods. Services that may fulfil this characteristic include those within the knowledge economy.","No"]
["Aquaculture",5.9,5.9,"BE05-T-L-2","AquacultureBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Aquaculture",5.1100000000000003,5.1100000000000003,"BE05-T-L-3","AquacultureBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","5.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Aquaculture","5.a",{"$f":"B510","v":"5.a"},"BE05-E-H-1","AquacultureBE05-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","5.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","5.b","5.b","BE05-E-L-1","AquacultureBE05-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","5.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",6.1,6.1,"BE01-T-H-2","AquacultureBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","6.1 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Aquaculture",6.2,6.2,"BE01-T-H-3","AquacultureBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","6.2 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","No"]
["Aquaculture",6.3,6.3,"BE01-T-H-4","AquacultureBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Aquaculture",6.4,6.4,"BE01-T-H-5","AquacultureBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","6.4 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Aquaculture",6.5,{"$f":"ROUNDUP(B516,3)","v":6.5},"BE01-T-H-6",{"$f":"A516&\"\"&D516","v":"AquacultureBE01-T-H-6"},"High","Our business requires a specialized environment which depends on high energy input for its maintenance",{"$f":"C516&\" \"&G516","v":"6.5 Our business requires a specialized environment which depends on high energy input for its maintenance"},"A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Aquaculture",6.6,6.6,"BE06-T-H-1","AquacultureBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","No"]
["Aquaculture",6.7,6.7,"BE01-T-H-1","AquacultureBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","6.7 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Aquaculture",6.8,6.8,"BE06-T-H-2","AquacultureBE06-T-H-2","High","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","6.8 Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","Certain activities release extensive greenhouse gases outside of burning fossil fuels, such as through chemical reactions. Examples include cement production or livestock rearing.","No"]
["Aquaculture","6.a",{"$f":"B520","v":"6.a"},"BE06-E-H-1","AquacultureBE06-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","6.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","6.b","6.b","BE06-E-L-1","AquacultureBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",7.1,7.1,"BE07-T-H-1","AquacultureBE07-T-H-1","High","Our business produces high quantities of operational by-products","7.1 Our business produces high quantities of operational by-products","A by-product is a secondary product derived from a production process, manufacturing process or chemical reaction. It is not the primary product or service being produced. \n\nHigh quantities of operational by-products would represent a defining business feature and would require active and ongoing management.","No"]
["Aquaculture",7.2,7.2,"BE07-T-H-2","AquacultureBE07-T-H-2","High","Our business's operations generate high quantities of hazardous waste","7.2 Our business's operations generate high quantities of hazardous waste","Waste is considered hazardous if it is flammable, corrosive, highly reactive or toxic. High quantities of hazardous waste would represent a defining business feature and would require active and ongoing management.","No"]
["Aquaculture",7.3,7.3,"BE07-T-H-3","AquacultureBE07-T-H-3","High","Our business' core product inputs are perishable","7.3 Our business' core product inputs are perishable","A core input is one that is embedded into, or necessarily consumed in the creation of physical goods. A perishable input is one that decays quickly.","Yes"]
["Aquaculture",7.4,7.4,"BE07-T-H-4","AquacultureBE07-T-H-4","High","Our business's products are perishable","7.4 Our business's products are perishable","A perishable product is one that decays quickly. Examples include food-based products and pharmaceuticals.","Yes"]
["Aquaculture",7.5,7.5,"BE07-T-L-1","AquacultureBE07-T-L-1","Low","Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","7.5 Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","This characteristic applies if a company sells virtual or digital products, or if a company provides a service that is supported by digital platforms. Examples include professional services and digital media.","No"]
["Aquaculture",7.6,7.6,"BE07-T-L-2","AquacultureBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Aquaculture","7.a",{"$f":"B528","v":"7.a"},"BE07-E-H-1","AquacultureBE07-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","7.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","7.b","7.b","BE07-E-L-1","AquacultureBE07-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","7.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",8.1,8.1,"BE03-T-H-1","AquacultureBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","8.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Aquaculture",8.1999999999999904,8.1999999999999993,"BE03-T-H-2","AquacultureBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","8.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","Yes"]
["Aquaculture",8.3000000000000007,8.3000000000000007,"BE03-T-H-3","AquacultureBE03-T-H-3","High","Our business harvests plants or animals from the wild","8.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Aquaculture",8.4,8.4,"BE03-T-H-4","AquacultureBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Aquaculture",8.5,8.5,"BE05-T-H-4","AquacultureBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","8.5 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Aquaculture",8.6,8.6,"BE08-T-H-1","AquacultureBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","8.6 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","Yes"]
["Aquaculture",8.6999999999999904,8.6999999999999993,"BE08-T-H-2","AquacultureBE08-T-H-2","High","Our business is likely to operate in or near areas of high biodiversity or cultural value","8.7 Our business is likely to operate in or near areas of high biodiversity or cultural value","A biodiverse area is one with high concentrations of endemic or rare species that are significant at a global or regional level. Examples include rainforests or mangroves. \n\nAn area of cultural value is one of cultural, archaeological, historical, religious or sacred significance. Examples include land belonging to indigenous peoples.\n\nThis characteristic applies to activities which require very specific natural environments to operate (e.g. various forms of aquaculture).","Yes"]
["Aquaculture",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","AquacultureBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","No"]
["Aquaculture","8.a",{"$f":"B538","v":"8.a"},"BE08-E-H-1","AquacultureBE08-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","8.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","8.b","8.b","BE08-E-L-1","AquacultureBE08-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","8.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",9.1,9.1,"BE09-T-H-1","AquacultureBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","Yes"]
["Aquaculture",9.1999999999999904,9.1999999999999993,"BE09-T-H-2","AquacultureBE09-T-H-2","High","Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","9.2 Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","This characteristic is likely to apply if the business activity occurs in a remote location with limited access to labour (e.g. mining).","No"]
["Aquaculture",9.3000000000000007,9.3000000000000007,"BE05-T-H-4","AquacultureBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","9.3 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Aquaculture",9.4,9.4,"BE09-T-H-3","AquacultureBE09-T-H-3","High","Our business requires the repeated acquisition or control of new land","9.4 Our business requires the repeated acquisition or control of new land","This characteristic is likely to apply if the business activity is premised on continuous expansion or if there is a high turnover of site ownership (e.g. real estate development).","No"]
["Aquaculture",9.5,9.5,"BE08-T-H-1","AquacultureBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","9.5 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","Yes"]
["Aquaculture",9.6,9.6,"BE09-T-H-4","AquacultureBE09-T-H-4","High","Our business may have the potential to disrupt local activities and livelihoods","9.6 Our business may have the potential to disrupt local activities and livelihoods","This characteristic captures a variety of disruptive activities not explicitly covered elsewhere. Examples include noise pollution or genetic cross-contamination.","No"]
["Aquaculture",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","AquacultureBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Aquaculture",9.8000000000000007,9.8000000000000007,"BE09-T-H-5","AquacultureBE09-T-H-5","High","Our business's activities emit high amounts of harmful substances into nature","9.8 Our business's activities emit high amounts of harmful substances into nature","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic only applies if the harmful substances are likely to have a direct negative impact on local communities. If a business activity emits harmful substances, but these are unlikely to escape from company premises into nature due to operating processes, this characteristic does not apply. \n","Yes"]
["Aquaculture",9.9,9.9,"BE09-T-L-1","AquacultureBE09-T-L-1","Low","Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","9.9 Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","A built-up area is one that has a high concentration of human settlement, such as cities and towns.\n\nPollution is the introduction of contaminants into the natural environment that cause adverse change. Pollution can take the form of chemical substances or energy, such as noise, heat, or light.","No"]
["Aquaculture",9.11,9.11,"BE05-T-L-3","AquacultureBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","9.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Aquaculture",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","AquacultureBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Aquaculture","9.a",{"$f":"B551","v":"9.a"},"BE09-E-H-1","AquacultureBE09-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","9.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","9.b","9.b","BE09-E-L-1","AquacultureBE09-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","9.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",10.1,10.1,"BE10-T-H-1","AquacultureBE10-T-H-1","High","Our business's activities may expose employees to harmful substances","10.1 Our business's activities may expose employees to harmful substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Aquaculture",10.1999999999999,10.199999999999999,"BE10-T-H-2","AquacultureBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","10.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","No"]
["Aquaculture",10.3,10.3,"BE10-T-H-3","AquacultureBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","10.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Aquaculture",10.4,10.4,"BE10-T-H-4","AquacultureBE10-T-H-4","High","Our business uses heavy machinery","10.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Aquaculture",10.5,10.5,"BE10-T-H-5","AquacultureBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","10.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","Yes"]
["Aquaculture",10.6,10.6,"BE10-T-H-6","AquacultureBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","10.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Aquaculture",10.7,10.7,"BE10-T-H-7","AquacultureBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Aquaculture",10.8,10.8,"BE10-T-H-8","AquacultureBE10-T-H-8","High","Our business's activities may expose employees to dangerous physical environments","10.8 Our business's activities may expose employees to dangerous physical environments","A dangerous physical environment is one where presence of physical hazards puts employees at risk of injury or long-term health issues. Such hazards include heights, noise, radiation and pressure.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","Yes"]
["Aquaculture","10.a",{"$f":"B561","v":"10.a"},"BE10-E-H-1","AquacultureBE10-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","10.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","10.b","10.b","BE10-E-L-1","AquacultureBE10-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","10.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",11.1,11.1,"BE11-T-H-1","AquacultureBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","11.1 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","Yes"]
["Aquaculture",11.2,11.2,"BE11-T-H-3","AquacultureBE11-T-H-3","High","Our business has a significant proportion of temporary workers","11.2 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Aquaculture",11.3,11.3,"BE11-T-H-4","AquacultureBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","11.3 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Aquaculture",11.4,11.4,"BE11-T-H-5","AquacultureBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","11.4 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Aquaculture",11.5,11.5,"BE11-T-H-6","AquacultureBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","11.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Aquaculture",11.6,11.6,"BE11-T-H-7","AquacultureBE11-T-H-7","High","Our business is part of the gig-economy","11.6 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Aquaculture",11.7,11.7,"BE11-T-H-8","AquacultureBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Aquaculture",11.8,11.8,"BE11-T-L-1","AquacultureBE11-T-L-1","Low","The vast majority of our business's employees are high-skilled and well paid","11.8 The vast majority of our business's employees are high-skilled and well paid","This is applicable to business activities where employee functions, central to revenue-generation, require high-levels of education, training or technical ability to execute.","No"]
["Aquaculture",11.9,11.9,"BE11-C-S-L-1","AquacultureBE11-C-S-L-1","Low","Our lowest paid employee earns more than the local average salary in all countries of operation","11.9 Our lowest paid employee earns more than the local average salary in all countries of operation","National average salary data does not refer to sector or industry averages, but rather national averages across all parts of the economy. Such information is widely available online.\n\nThis characteristic does not apply in the instance that a national average salary falls below the country's living wage.","NA"]
["Aquaculture","11.a",{"$f":"B572","v":"11.a"},"BE11-E-H-1","AquacultureBE11-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","11.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","11.b","11.b","BE11-E-L-1","AquacultureBE11-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","11.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",12.1,12.1,"BE11-T-H-3","AquacultureBE11-T-H-3","High","Our business has a significant proportion of temporary workers","12.1 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Aquaculture",12.2,12.2,"BE11-T-H-4","AquacultureBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","12.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Aquaculture",12.3,12.3,"BE11-T-H-5","AquacultureBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","12.3 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Aquaculture",12.4,12.4,"BE12-T-H-1","AquacultureBE12-T-H-1","High","Our business's activities risk relying on child or forced labour","12.4 Our business's activities risk relying on child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","Yes"]
["Aquaculture",12.5,12.5,"BE11-T-H-6","AquacultureBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Aquaculture",12.6,12.6,"BE11-T-H-8","AquacultureBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","12.6 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Aquaculture",12.7,{"$f":"ROUNDUP(B580,3)","v":12.7},"BE11-T-H-7",{"$f":"A580&\"\"&D580","v":"AquacultureBE11-T-H-7"},"High","Our business is part of the gig-economy",{"$f":"C580&\" \"&G580","v":"12.7 Our business is part of the gig-economy"},"The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Aquaculture",12.8,12.8,"BE10-T-H-6","AquacultureBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","12.8 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Aquaculture","12.a",{"$f":"B582","v":"12.a"},"BE12-E-H-1","AquacultureBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","12.b","12.b","BE12-E-L-1","AquacultureBE12-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","12.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",13.1,13.1,"BE13-T-H-1","AquacultureBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Aquaculture",13.2,13.2,"BE11-T-H-4","AquacultureBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","13.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Aquaculture",13.3,13.3,"BE13-C-O-H-1","AquacultureBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","13.3 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Aquaculture","13.a",{"$f":"B587","v":"13.a"},"BE13-E-H-1","AquacultureBE13-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","13.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","13.b","13.b","BE13-E-L-1","AquacultureBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",14.1,14.1,"BE10-T-H-1","AquacultureBE10-T-H-1","High","Our business‚Äôs activities could expose employees to hazardous substances","14.1 Our business‚Äôs activities could expose employees to hazardous substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Aquaculture",14.2,14.2,"BE10-T-H-2","AquacultureBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","14.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","No"]
["Aquaculture",14.3,14.3,"BE10-T-H-3","AquacultureBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Aquaculture",14.4,14.4,"BE10-T-H-4","AquacultureBE10-T-H-4","High","Our business uses heavy machinery","14.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Aquaculture",14.5,14.5,"BE10-T-H-5","AquacultureBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","14.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","Yes"]
["Aquaculture",14.6,14.6,"BE10-T-H-6","AquacultureBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Aquaculture",14.7,14.7,"BE10-T-H-7","AquacultureBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","14.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Aquaculture",14.8,14.8,"BE11-T-H-1","AquacultureBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","14.8 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","Yes"]
["Aquaculture",14.9,14.9,"BE11-T-H-3","AquacultureBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Aquaculture",14.11,14.11,"BE11-T-H-4","AquacultureBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","14.11 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Aquaculture",14.12,14.12,"BE11-T-H-5","AquacultureBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","14.12 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Aquaculture",14.13,14.13,"BE12-T-H-1","AquacultureBE12-T-H-1","High","Our business's activities have documented cases of child or forced labour","14.13 Our business's activities have documented cases of child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","Yes"]
["Aquaculture",14.14,14.14,"BE11-T-H-6","AquacultureBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Aquaculture",14.15,14.15,"BE11-T-H-8","AquacultureBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","14.15 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Aquaculture",14.16,14.16,"BE11-T-H-7","AquacultureBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Aquaculture",14.17,14.17,"BE13-T-H-1","AquacultureBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","14.17 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Aquaculture",14.18,14.18,"BE14-T-H-1","AquacultureBE14-T-H-1","High","Our business is highly dependent on confidentiality","14.18 Our business is highly dependent on confidentiality","Employees may be reticent to raise concerns when a company's competitive advantage highly depends on protecting sensitive information (e.g. intellectual property). As a result, employee concerns can go unaddressed out of fear of retribution.","No"]
["Aquaculture",14.19,14.19,"BE13-C-O-H-1","AquacultureBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","14.19 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Aquaculture","14.a",{"$f":"B607","v":"14.a"},"BE14-E-H-1","AquacultureBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","14.b","14.b","BE14-E-L-1","AquacultureBE14-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","14.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",15.1,15.1,"BE15-T-H-1","AquacultureBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","15.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Aquaculture",15.2,15.2,"BE15-T-H-2","AquacultureBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","15.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Aquaculture",15.3,15.3,"BE15-T-H-3","AquacultureBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","15.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Aquaculture",15.4,15.4,"BE15-T-H-4","AquacultureBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","15.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Aquaculture",15.5,15.5,"BE15-T-H-5","AquacultureBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Aquaculture",15.6,15.6,"BE15-T-H-6","AquacultureBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","15.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Aquaculture",15.7,15.7,"BE15-T-H-7","AquacultureBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","15.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Aquaculture",15.8,15.8,"BE17-T-H-8","AquacultureBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Aquaculture",15.9,15.9,"BE17-T-L-3","AquacultureBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","15.9 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Aquaculture",15.11,15.11,"BE15-T-L-2","AquacultureBE15-T-L-2","Low","Our business sells physical products to other businesses, with low risk of product misuse","15.11 Our business sells physical products to other businesses, with low risk of product misuse","This characteristic predominantly applies to product components which are sold on to form part of larger or more complex products. Examples include semiconductors and car parts.\n\nThis characteristic does not apply to products that may have significant operational impacts, if the communication of such impacts are likely to influence customer decision-making. For example, this characteristic does not apply to livestock rearing, as communication on animal welfare and/or use of antibiotics may influence end-customer decisions. ","No"]
["Aquaculture","15.a",{"$f":"B619","v":"15.a"},"BE15-E-H-1","AquacultureBE15-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","15.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","15.b","15.b","BE15-E-L-1","AquacultureBE15-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","15.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",16.100000000000001,16.100000000000001,"BE15-T-H-1","AquacultureBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","16.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Aquaculture",16.2,16.2,"BE15-T-H-2","AquacultureBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Aquaculture",16.3,16.3,"BE15-T-H-3","AquacultureBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","16.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Aquaculture",16.399999999999899,16.400000000000002,"BE15-T-H-4","AquacultureBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","16.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Aquaculture",16.5,16.5,"BE15-T-H-5","AquacultureBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","16.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Aquaculture",16.600000000000001,16.600000000000001,"BE15-T-H-6","AquacultureBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Aquaculture",16.7,16.7,"BE15-T-H-7","AquacultureBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","16.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Aquaculture",16.8,16.8,"BE17-T-H-1","AquacultureBE17-T-H-1","High","Our business's goods may contain harmful substances","16.8 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Aquaculture",16.899999999999899,16.900000000000002,"BE17-T-H-2","AquacultureBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","16.9 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Aquaculture",16.11,16.11,"BE17-T-H-3","AquacultureBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","16.11 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Aquaculture",16.12,16.12,"BE17-T-H-4","AquacultureBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","16.12 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Aquaculture",16.13,16.13,"BE17-T-H-5","AquacultureBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Aquaculture",16.14,16.14,"BE17-T-H-6","AquacultureBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","16.14 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Aquaculture",16.149999999999899,16.150000000000002,"BE17-T-H-7","AquacultureBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","16.15 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Aquaculture",16.16,16.16,"BE17-T-H-8","AquacultureBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Aquaculture",16.170000000000002,16.170000000000002,"BE17-T-L-3","AquacultureBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","16.17 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Aquaculture","16.a",{"$f":"B637","v":"16.a"},"BE16-E-H-1","AquacultureBE16-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","16.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","16.b","16.b","BE16-E-L-1","AquacultureBE16-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","16.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",17.100000000000001,17.100000000000001,"BE17-T-H-1","AquacultureBE17-T-H-1","High","Our business's goods may contain harmful substances","17.1 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Aquaculture",17.2,17.2,"BE17-T-H-2","AquacultureBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","17.2 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Aquaculture",17.3,17.3,"BE17-T-H-3","AquacultureBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","17.3 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Aquaculture",17.399999999999899,17.400000000000002,"BE17-T-H-4","AquacultureBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","17.4 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Aquaculture",17.5,17.5,"BE17-T-H-5","AquacultureBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","17.5 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Aquaculture",17.600000000000001,{"$f":"ROUNDUP(B644,3)","v":17.600000000000001},"BE17-T-H-6",{"$f":"A644&\"\"&D644","v":"AquacultureBE17-T-H-6"},"High","Our business's goods or services may significantly disrupt ecosystems",{"$f":"C644&\" \"&G644","v":"17.6 Our business's goods or services may significantly disrupt ecosystems"},"This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Aquaculture",17.7,17.7,"BE17-T-H-7","AquacultureBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Aquaculture",17.8,17.8,"BE17-T-H-8","AquacultureBE17-T-H-8","High","Our business's products may be addictive","17.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Aquaculture",17.899999999999899,17.900000000000002,"BE17-T-L-1","AquacultureBE17-T-L-1","Low","Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","17.9 Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","This characteristic applies to goods that are highly homogenous, which have not undergone significant processing (e.g. raw agricultural inputs). ","No"]
["Aquaculture",17.11,17.11,"BE17-T-L-2","AquacultureBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","No"]
["Aquaculture",17.12,17.12,"BE17-T-L-3","AquacultureBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","17.12 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Aquaculture","17.a",{"$f":"B650","v":"17.a"},"BE17-E-H-1","AquacultureBE17-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","17.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","17.b","17.b","BE17-E-L-1","AquacultureBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",18.100000000000001,18.100000000000001,"BE18-T-H-1","AquacultureBE18-T-H-1","High","Our business's products depend on fossil fuels to operate","18.1 Our business's products depend on fossil fuels to operate","This characteristic applies to products which force users to emit greenhouse gases when used as intended. Examples include the manufacture and sale of machinery dependent on fossil fuel combustion.\n\nThis characteristic does not apply to electric goods which can be powered by batteries or power outlets. \n","No"]
["Aquaculture",18.2,18.2,"BE18-T-H-2","AquacultureBE18-T-H-2","High","Our business's products are themselves a greenhouse gas","18.2 Our business's products are themselves a greenhouse gas","Examples include, but are not limited to, carbon dioxide, methane, ozone, nitrous oxide, and chlorofluorocarbons.","No"]
["Aquaculture",18.3,18.3,"BE18-T-H-3","AquacultureBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Aquaculture",18.399999999999899,18.400000000000002,"BE18-T-H-4","AquacultureBE18-T-H-4","High","Our business's products contain greenhouse gases which may be emitted during use or at end of life","18.4 Our business's products contain greenhouse gases which may be emitted during use or at end of life","This characteristic applies to products which contain greenhouse gases in their formulations. Examples include pressurized containers that utilize nitrous oxide, and products that contain hydrofluorocarbons such as some refrigerants and tire inflators.","No"]
["Aquaculture",18.5,18.5,"BE18-T-L-1","AquacultureBE18-T-L-1","Low","Our business's products force users to emit negligible amounts of greenhouse gases","18.5 Our business's products force users to emit negligible amounts of greenhouse gases","Examples of negligible greenhouse gas emissions include candles and scent diffusers.","No"]
["Aquaculture",18.600000000000001,18.600000000000001,"BE18-T-U-1","AquacultureBE18-T-U-1","Unlikely","Our business's products do not force the user to emit greenhouse gases during use or post-use","18.6 Our business's products do not force the user to emit greenhouse gases during use or post-use","This includes products where greenhouse gas emissions occur as a natural result of decomposition, even if it takes many years (e.g. the break-down of plastics).","Yes"]
["Aquaculture","18.a",{"$f":"B658","v":"18.a"},"BE18-E-H-1","AquacultureBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","18.b","18.b","BE18-E-L-1","AquacultureBE18-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","18.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",19.100000000000001,19.100000000000001,"BE19-T-H-1","AquacultureBE19-T-H-1","High","Our business's products or key components within products are designed for single or temporary use","19.1 Our business's products or key components within products are designed for single or temporary use","Temporary use includes products that have a lifespan of less than a year. This characteristic is not applicable to goods which end up fully consumed.","No"]
["Aquaculture",19.2,19.2,"BE19-T-H-3","AquacultureBE19-T-H-3","High","Our business's products require disassembly by the end user to be repurposed","19.2 Our business's products require disassembly by the end user to be repurposed","This characteristic typically applies to physical goods whose material composition can make it difficult to recycle via municipal waste infrastructure. Examples include electrical goods and batteries. ","No"]
["Aquaculture",19.3,19.3,"BE19-T-H-4","AquacultureBE19-T-H-4","High","Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","19.3 Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","This includes physical goods which are typically replaced or which need replacing within 10 years.","No"]
["Aquaculture",19.399999999999899,19.400000000000002,"BE19-T-L-1","AquacultureBE19-T-L-1","Low","Our business does not sell physical goods","19.4 Our business does not sell physical goods","This characteristic applies to most services (e.g. professional services).\n \nThis characteristic does not apply to services which provide physical goods to customers in support of that service as a central part of revenue-generation (e.g. food and beverage services). ","No"]
["Aquaculture",19.5,19.5,"BE19-T-L-2","AquacultureBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","Yes"]
["Aquaculture",19.600000000000001,19.600000000000001,"BE19-T-L-3","AquacultureBE19-T-L-3","Low","Our business sells homogeneous materials which can be widely repurposed","19.6 Our business sells homogeneous materials which can be widely repurposed","Homogeneous materials are those with a uniform composition that cannot be physically separated into different materials. \n\nThis characteristic applies to goods that do not require disassembly before repurposing. Examples include natural resources such as crops, gemstones and basic metals. ","No"]
["Aquaculture","19.a",{"$f":"B666","v":"19.a"},"BE19-E-H-1","AquacultureBE19-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","19.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","19.b","19.b","BE19-E-L-1","AquacultureBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",20.100000000000001,20.100000000000001,"BE20-T-H-1","AquacultureBE20-T-H-1","High","Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","20.1 Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","Ethical breaches refer to activities that by international standards are considered illegal. This applies if the specific nature of the activity is increasing the risk of such ethical breaches.","No"]
["Aquaculture",20.2,20.2,"BE20-T-H-2","AquacultureBE20-T-H-2","High","Our business's goods and services are intended to impact people's health","20.2 Our business's goods and services are intended to impact people's health","This characteristic applies to goods and services which directly target people's physical or mental health. Examples include pharmaceutical products and healthcare services. \n\nIt excludes goods and services which indirectly facilitate health improvements, such as wearable technology or wellbeing-related services.","No"]
["Aquaculture",20.3,20.3,"BE23-T-H-1","AquacultureBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Aquaculture",20.399999999999899,20.400000000000002,"BE20-T-H-3","AquacultureBE20-T-H-3","High","Our business collects or handles sensitive information and personal data","20.4 Our business collects or handles sensitive information and personal data","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Aquaculture",20.5,20.5,"BE20-T-H-4","AquacultureBE20-T-H-4","High","Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","20.5 Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","Innovation may take the form of technology, concept or business model. This characteristic applies where innovation used by a business is subject to significant public discussion of ethical concerns (e.g. cryptocurrencies).","No"]
["Aquaculture",20.6,20.6,"BE17-T-H-8","AquacultureBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Aquaculture",20.7,20.7,"BE20-T-H-5","AquacultureBE20-T-H-5","High","Our business facilitates interactions with potentially vulnerable groups","20.7 Our business facilitates interactions with potentially vulnerable groups","\nVulnerable groups include children, elderly and indigenous people and others who may be targeted and mistreated.\n \nThis characteristic applies where a significant proportion of interactions are likely to be vulnerable individuals (e.g. tourism trips on indigenous land).\n\nThis characteristic does not apply whereby a business's day-to-day interactions are broadly reflective of the population.","No"]
["Aquaculture",20.8,20.8,"BE20-T-H-6","AquacultureBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","20.8 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Aquaculture","20.a",{"$f":"B676","v":"20.a"},"BE20-E-H-1","AquacultureBE20-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","20.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","20.b","20.b","BE20-E-L-1","AquacultureBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",21.1,21.1,"BE21-T-H-1","AquacultureBE21-T-H-1","High","Our business's value largely resides in intangible assets that are not tied to physical locations","21.1 Our business's value largely resides in intangible assets that are not tied to physical locations","This characteristic applies to businesses where a significant portion of their fixed assets are made up of intangible assets. Intangible assets are non-physical assets owned by the business, such as patents, product recipes, copyrights, and intellectual property.\n\nHaving significant levels of intangible assets increases the risk of not paying the right tax in the right place, as intangible assets can often be moved between subsidiaries in the same company or across the borders of tax jurisdictions. This can be done without causing any impact on the day-to-day operation of the company, but with serious implications to tax rates. This disconnect makes it possible for companies to structure their taxes in a way that doesn't reflect the 'economic reality' of how and where income is generated.","No"]
["Aquaculture",21.2,21.2,"BE21-T-H-2","AquacultureBE21-T-H-2","High","Our business's activities are premised on the movement between multiple countries or jurisdictions","21.2 Our business's activities are premised on the movement between multiple countries or jurisdictions","This characteristic applies to companies that earn a significant portion of income from the transport goods or people across national or tax borders as part of their product or service offering. \n\nOperating in multiple jurisdictions often means that companies need to divide the costs of inputs and labour, and split the revenues earned from the good or service between the different tax jurisdictions. This can require judgment calls and a degree of subjectivity, increasing the risk that companies either inadvertently misallocate taxable income, or use the opportunity to strategically minimize their taxes owed by allocating more income to the lower-tax jurisdiction.","No"]
["Aquaculture",21.3,21.3,"BE21-C-S-H-1","AquacultureBE21-C-S-H-1","High","Our business has a complex structure where there is no immediate transparency of ownership and/or control","21.3 Our business has a complex structure where there is no immediate transparency of ownership and/or control","Ownership and control are somewhat intertwined concepts. Control relates to the ultimate operational decisions of a company. Control is often tied to the beneficial owners of a company.\n\nA beneficial owner is that who either: ultimately owns or controls more than 25% of a company’s shares or voting rights (whether directly or indirectly); or exercises controls over the management of the company in any other way.\n\nIf a company has several layers of corporate officers, shareholders and personal service companies it makes it difficult to see who the beneficial owners are.\n\nGood practice would be clearly stating the beneficial owners of all shareholdings of more than 10% in the company.","NA"]
["Aquaculture",21.4,21.4,"BE21-C-S-H-2","AquacultureBE21-C-S-H-2","High","Our business is registered in a recognised 'tax haven'","21.4 Our business is registered in a recognised 'tax haven'","A tax haven is generally an offshore country that offers foreign individuals and businesses little or no tax liability. Examples include the Cayman Islands, Bermuda, Switzerland and Jersey.","NA"]
["Aquaculture",21.5,21.5,"BE21-C-S-L-1","AquacultureBE21-C-S-L-1","Low","Our business is a registered charity","21.5 Our business is a registered charity","A charity is an organisation with specific purposes defined in law to be charitable, and is exclusively for public benefit.","NA"]
["Aquaculture","21.a",{"$f":"B683","v":"21.a"},"BE21-E-H-1","AquacultureBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","21.b","21.b","BE21-E-L-1","AquacultureBE21-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","21.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",22.1,22.1,"BE22-T-H-1","AquacultureBE22-T-H-1","High","Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","22.1 Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","Extensive greenhouse gas emissions are those associated with heavy polluting industries or businesses whose products generate significant greenhouse gases. Such activities typically have a precedent for lobbying against environmental regulation or carbon pricing.","NA"]
["Aquaculture",22.2,22.2,"BE08-T-H-1","AquacultureBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","Yes"]
["Aquaculture",22.3,22.3,"BE22-T-H-2","AquacultureBE22-T-H-2","High","Our business is highly regulated by data privacy laws","22.3 Our business is highly regulated by data privacy laws","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Aquaculture",22.4,22.4,"BE22-T-H-3","AquacultureBE22-T-H-3","High","Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","22.4 Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","This characteristic applies where the company may have a financial interest in inhibiting research and/or regulation around the social or environmental impacts of substances (typically metals, minerals or chemicals), which may undermine employee or customer health.","No"]
["Aquaculture",22.5,22.5,"BE20-T-H-6","AquacultureBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Aquaculture",22.6,22.6,"BE22-T-H-4","AquacultureBE22-T-H-4","High","Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","22.6 Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","This applies where there is either a precedent for lobbying or an anticipated growth in lobbying against advancing social and environmental legislation. A growth in lobbying can be expected where there has already been substantial discussion about incoming legislation that will threaten the ability to do business as usual. Examples include a carbon tax or sugar tax.","Yes"]
["Aquaculture",22.7,22.7,"BE22-C-O-H-1","AquacultureBE22-C-O-H-1","High","Our business is heavily subsidised by the government","22.7 Our business is heavily subsidised by the government","A subsidy is a direct or indirect payment to individuals or firms, usually in the form of a cash payment from the government or a targeted tax cut. Examples of heavily subsidised industries include agriculture and oil and gas.","NA"]
["Aquaculture",22.8,22.8,"BE22-C-S-L-1","AquacultureBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Aquaculture","22.a",{"$f":"B693","v":"22.a"},"BE22-E-H-1","AquacultureBE22-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","22.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","22.b","22.b","BE22-E-L-1","AquacultureBE22-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","22.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Aquaculture",23.1,23.1,"BE23-T-H-1","AquacultureBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","23.1 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Aquaculture",23.3,23.3,"BE23-T-L-1","AquacultureBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","Yes"]
["Aquaculture","23.a",{"$f":"B697","v":"23.a"},"BE23-E-H-1","AquacultureBE23-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","23.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Aquaculture","23.b","23.b","BE23-E-L-1","AquacultureBE23-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","23.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",1.1000000000000001,1.1000000000000001,"BE01-T-H-1","Crop productionBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","1.1 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Crop production",1.2,1.2,"BE01-T-H-2","Crop productionBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","1.2 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Crop production",1.3,1.3,"BE01-T-H-3","Crop productionBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","1.3 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","No"]
["Crop production",1.4,1.4,"BE01-T-H-4","Crop productionBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Crop production",1.5,1.5,"BE01-T-H-5","Crop productionBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","1.5 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Crop production",1.6,1.6,"BE01-T-H-6","Crop productionBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","1.6 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Crop production",1.7,1.7,"BE01-C-O-L-1","Crop productionBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Crop production","1.a",{"$f":"B706","v":"1.a"},"BE01-E-H-1","Crop productionBE01-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","1.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","1.b","1.b","BE01-E-L-1","Crop productionBE01-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","1.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",2.1,{"$f":"ROUNDUP(B708,3)","v":2.1},"BE02-T-H-1",{"$f":"A708&\"\"&D708","v":"Crop productionBE02-T-H-1"},"High","Our business's operations are water-intensive",{"$f":"C708&\" \"&G708","v":"2.1 Our business's operations are water-intensive"},"Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","Yes"]
["Crop production",2.2000000000000002,2.2000000000000002,"BE02-T-H-2","Crop productionBE02-T-H-2","High","Our business uses water as a core product input","2.2 Our business uses water as a core product input","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Water is a core input if it is embedded into, or necessarily consumed in the creation of physical goods. Examples include the production of crops and livestock, some types of consumables, processed foods and beverage products.","Yes"]
["Crop production",2.2999999999999901,2.2999999999999998,"BE02-T-H-3","Crop productionBE02-T-H-3","High","Our business generates contaminated wastewater which requires specialized treatment","2.3 Our business generates contaminated wastewater which requires specialized treatment","Specialized treatment is typically biological, chemical or physical and refers to that which is different and additional to treatment carried out by municipal water treatment systems. Without treatment specific to its contaminants, wastewater could harm the surrounding environment upon emission. \n \nThis characteristic does not apply to businesses whose processes create wastewater that can be managed by municipal water treatment systems (e.g. when wastewater contaminants are produced by standard cleaning and sanitation practices).","No"]
["Crop production",2.4,2.4,"BE02-T-L-1","Crop productionBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","No"]
["Crop production",2.5,2.5,"BE02-C-O-L-1","Crop productionBE02-C-O-L-1","Low","Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","2.5 Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","This characteristic applies when all company owned or controlled sites are in areas designated as ‘low risk’ by the WRI Water Risk Atlas, and where it is reasonable to expect standard wastewater treatment utilities to neutralise wastewater to safe discharge characteristics.","NA"]
["Crop production","2.a",{"$f":"B713","v":"2.a"},"BE02-E-H-1","Crop productionBE02-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","2.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","2.b","2.b","BE02-E-L-1","Crop productionBE02-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","2.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",3.1,3.1,"BE03-T-H-1","Crop productionBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Crop production",3.2,3.2,"BE03-T-H-2","Crop productionBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","3.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","Yes"]
["Crop production",3.3,3.3,"BE03-T-H-3","Crop productionBE03-T-H-3","High","Our business harvests plants or animals from the wild","3.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Crop production",3.4,3.4,"BE03-T-H-4","Crop productionBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","Yes"]
["Crop production",3.5,3.5,"BE03-T-H-5","Crop productionBE03-T-H-5","High","Our business relies on animal testing to develop its products","3.5 Our business relies on animal testing to develop its products","Reliance on animal testing may be the result of regulatory compliance, or typical industry business practice (e.g. cosmetics and pharmaceutical development).\n \nThis characteristic applies when the business activity is directly reliant on animal testing to operate.","No"]
["Crop production",3.6,3.6,"BE03-T-U-1","Crop productionBE03-T-U-1","Unlikely","Our business does not own or manage any natural resources, including large swathes of land","3.6 Our business does not own or manage any natural resources, including large swathes of land","This characteristic applies if a business owns large swathes of land, but that land is not suitable and intended for natural resource management (e.g. large manufacturing sites, or solar/wind farms).","No"]
["Crop production","3.a",{"$f":"B721","v":"3.a"},"BE03-E-H-1","Crop productionBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","3.b","3.b","BE03-E-L-1","Crop productionBE03-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","3.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",4.0999999999999899,4.1000000000000005,"BE04-T-H-1","Crop productionBE04-T-H-1","High","Our business transforms, refines or combines raw materials","4.1 Our business transforms, refines or combines raw materials","Raw materials are substances in their natural state that will be used in the primary production of other goods.\n\nExamples include many kinds of manufacturing, such as that of most foods, petroleum products and chemicals.","No"]
["Crop production",4.2,4.2,"BE04-T-H-2","Crop productionBE04-T-H-2","High","Our business's products are made of multiple product inputs","4.2 Our business's products are made of multiple product inputs","Product inputs are the materials and components which constitute a physical product.\n \nThis characteristic does not apply to services where the sale of physical goods is not central to revenue-generation, even when operational inputs such as vehicles or machinery may be central to the provision of the service (e.g. tour operators which use tour buses). This characteristic does apply for services when supplementary goods made of multiple product inputs are provided to the customer to consume (e.g. some health care and food services where food or medicines are consumed).","No"]
["Crop production",4.3,4.3,"BE04-T-H-3","Crop productionBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","Yes"]
["Crop production",4.4000000000000004,4.4000000000000004,"BE04-T-H-4","Crop productionBE04-T-H-4","High","Our business relies heavily on outsourced labour","4.4 Our business relies heavily on outsourced labour","Outsourced labour is the practice of hiring a party outside a company to deliver services or manufacture goods which would conventionally be completed in-house by the company's own employees. It is usually undertaken as a cost-cutting measure. \n \nThis does not apply when the outsourced function is not central to the business model (e.g. cleaning, or human resources), or where the business activity being outsourced sits within the same business activity. Commonly outsourced activities include the use of call centres for customer services, and external market research.","No"]
["Crop production",4.5,4.5,"BE04-T-H-5","Crop productionBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Crop production",4.5999999999999899,4.6000000000000005,"BE04-T-H-6","Crop productionBE04-T-H-6","High","Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","4.6 Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","This typically applies when the procurement of one or more product inputs, central to revenue-generation, are associated with ethical breaches (e.g. the reliance on conflict minerals).","Yes"]
["Crop production",4.7,4.7,"BE04-T-L-1","Crop productionBE04-T-L-1","Low","Our business only procures ancillary goods and services for its own operations","4.7 Our business only procures ancillary goods and services for its own operations","Ancillary goods are those used or consumed in the course of day-to-day operations (e.g. office supplies, cleaning products, IT equipment). Examples include professional services and others in the knowledge economy.","No"]
["Crop production","4.a",{"$f":"B730","v":"4.a"},"BE04-E-H-1","Crop productionBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","4.b","4.b","BE04-E-L-1","Crop productionBE04-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","4.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",5.0999999999999899,5.1000000000000005,"BE01-T-H-4","Crop productionBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","5.1 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Crop production",5.2,5.2,"BE05-T-H-1","Crop productionBE05-T-H-1","High","Our business manages, stores or distributes potentially harmful substances as a core activity","5.2 Our business manages, stores or distributes potentially harmful substances as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Crop production",5.3,5.3,"BE05-T-H-2","Crop productionBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","Yes"]
["Crop production",5.4,5.4,"BE05-T-H-3","Crop productionBE05-T-H-3","High","Our business generates significant quantities of harmful substances as an operational by-product","5.4 Our business generates significant quantities of harmful substances as an operational by-product","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic applies to operational activities that could reasonably be expected to contribute to air, water or soil pollution via emission of harmful substances.","No"]
["Crop production",5.5,5.5,"BE01-T-H-1","Crop productionBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","5.5 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Crop production",5.6,5.6,"BE05-T-H-4","Crop productionBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","5.6 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Crop production",5.7,5.7,"BE05-T-H-5","Crop productionBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","5.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Crop production",5.8,5.8,"BE05-T-L-1","Crop productionBE05-T-L-1","Low","Our business delivers services which do not emit harmful substances or require the use of heavy machinery","5.8 Our business delivers services which do not emit harmful substances or require the use of heavy machinery","A service does not involve the sale of physical goods. Services that may fulfil this characteristic include those within the knowledge economy.","No"]
["Crop production",5.9,5.9,"BE05-T-L-2","Crop productionBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Crop production",5.1100000000000003,5.1100000000000003,"BE05-T-L-3","Crop productionBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","5.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Crop production","5.a",{"$f":"B742","v":"5.a"},"BE05-E-H-1","Crop productionBE05-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","5.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","5.b","5.b","BE05-E-L-1","Crop productionBE05-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","5.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",6.1,6.1,"BE01-T-H-2","Crop productionBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","6.1 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Crop production",6.2,6.2,"BE01-T-H-3","Crop productionBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","6.2 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","No"]
["Crop production",6.3,6.3,"BE01-T-H-4","Crop productionBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Crop production",6.4,6.4,"BE01-T-H-5","Crop productionBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","6.4 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Crop production",6.5,6.5,"BE01-T-H-6","Crop productionBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","6.5 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Crop production",6.6,6.6,"BE06-T-H-1","Crop productionBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","NA"]
["Crop production",6.7,6.7,"BE01-T-H-1","Crop productionBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","6.7 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Crop production",6.8,6.8,"BE06-T-H-2","Crop productionBE06-T-H-2","High","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","6.8 Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","Certain activities release extensive greenhouse gases outside of burning fossil fuels, such as through chemical reactions. Examples include cement production or livestock rearing.","Yes"]
["Crop production","6.a",{"$f":"B752","v":"6.a"},"BE06-E-H-1","Crop productionBE06-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","6.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","6.b","6.b","BE06-E-L-1","Crop productionBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",7.1,7.1,"BE07-T-H-1","Crop productionBE07-T-H-1","High","Our business produces high quantities of operational by-products","7.1 Our business produces high quantities of operational by-products","A by-product is a secondary product derived from a production process, manufacturing process or chemical reaction. It is not the primary product or service being produced. \n\nHigh quantities of operational by-products would represent a defining business feature and would require active and ongoing management.","No"]
["Crop production",7.2,7.2,"BE07-T-H-2","Crop productionBE07-T-H-2","High","Our business's operations generate high quantities of hazardous waste","7.2 Our business's operations generate high quantities of hazardous waste","Waste is considered hazardous if it is flammable, corrosive, highly reactive or toxic. High quantities of hazardous waste would represent a defining business feature and would require active and ongoing management.","Yes"]
["Crop production",7.3,7.3,"BE07-T-H-3","Crop productionBE07-T-H-3","High","Our business' core product inputs are perishable","7.3 Our business' core product inputs are perishable","A core input is one that is embedded into, or necessarily consumed in the creation of physical goods. A perishable input is one that decays quickly.","Yes"]
["Crop production",7.4,7.4,"BE07-T-H-4","Crop productionBE07-T-H-4","High","Our business's products are perishable","7.4 Our business's products are perishable","A perishable product is one that decays quickly. Examples include food-based products and pharmaceuticals.","Yes"]
["Crop production",7.5,7.5,"BE07-T-L-1","Crop productionBE07-T-L-1","Low","Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","7.5 Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","This characteristic applies if a company sells virtual or digital products, or if a company provides a service that is supported by digital platforms. Examples include professional services and digital media.","No"]
["Crop production",7.6,7.6,"BE07-T-L-2","Crop productionBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Crop production","7.a",{"$f":"B760","v":"7.a"},"BE07-E-H-1","Crop productionBE07-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","7.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","7.b","7.b","BE07-E-L-1","Crop productionBE07-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","7.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",8.1,8.1,"BE03-T-H-1","Crop productionBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","8.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Crop production",8.1999999999999904,8.1999999999999993,"BE03-T-H-2","Crop productionBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","8.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","Yes"]
["Crop production",8.3000000000000007,8.3000000000000007,"BE03-T-H-3","Crop productionBE03-T-H-3","High","Our business harvests plants or animals from the wild","8.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Crop production",8.4,8.4,"BE03-T-H-4","Crop productionBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","Yes"]
["Crop production",8.5,8.5,"BE05-T-H-4","Crop productionBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","8.5 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Crop production",8.6,8.6,"BE08-T-H-1","Crop productionBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","8.6 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","Yes"]
["Crop production",8.6999999999999904,8.6999999999999993,"BE08-T-H-2","Crop productionBE08-T-H-2","High","Our business is likely to operate in or near areas of high biodiversity or cultural value","8.7 Our business is likely to operate in or near areas of high biodiversity or cultural value","A biodiverse area is one with high concentrations of endemic or rare species that are significant at a global or regional level. Examples include rainforests or mangroves. \n\nAn area of cultural value is one of cultural, archaeological, historical, religious or sacred significance. Examples include land belonging to indigenous peoples.\n\nThis characteristic applies to activities which require very specific natural environments to operate (e.g. various forms of aquaculture).","Yes"]
["Crop production",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","Crop productionBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","No"]
["Crop production","8.a",{"$f":"B770","v":"8.a"},"BE08-E-H-1","Crop productionBE08-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","8.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","8.b","8.b","BE08-E-L-1","Crop productionBE08-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","8.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",9.1,{"$f":"ROUNDUP(B772,3)","v":9.1},"BE09-T-H-1",{"$f":"A772&\"\"&D772","v":"Crop productionBE09-T-H-1"},"High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access",{"$f":"C772&\" \"&G772","v":"9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access"},"Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","Yes"]
["Crop production",9.1999999999999904,9.1999999999999993,"BE09-T-H-2","Crop productionBE09-T-H-2","High","Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","9.2 Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","This characteristic is likely to apply if the business activity occurs in a remote location with limited access to labour (e.g. mining).","Yes"]
["Crop production",9.3000000000000007,9.3000000000000007,"BE05-T-H-4","Crop productionBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","9.3 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Crop production",9.4,9.4,"BE09-T-H-3","Crop productionBE09-T-H-3","High","Our business requires the repeated acquisition or control of new land","9.4 Our business requires the repeated acquisition or control of new land","This characteristic is likely to apply if the business activity is premised on continuous expansion or if there is a high turnover of site ownership (e.g. real estate development).","No"]
["Crop production",9.5,9.5,"BE08-T-H-1","Crop productionBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","9.5 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","Yes"]
["Crop production",9.6,9.6,"BE09-T-H-4","Crop productionBE09-T-H-4","High","Our business may have the potential to disrupt local activities and livelihoods","9.6 Our business may have the potential to disrupt local activities and livelihoods","This characteristic captures a variety of disruptive activities not explicitly covered elsewhere. Examples include noise pollution or genetic cross-contamination.","Yes"]
["Crop production",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Crop productionBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Crop production",9.8000000000000007,9.8000000000000007,"BE09-T-H-5","Crop productionBE09-T-H-5","High","Our business's activities emit high amounts of harmful substances into nature","9.8 Our business's activities emit high amounts of harmful substances into nature","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic only applies if the harmful substances are likely to have a direct negative impact on local communities. If a business activity emits harmful substances, but these are unlikely to escape from company premises into nature due to operating processes, this characteristic does not apply. \n","Yes"]
["Crop production",9.9,9.9,"BE09-T-L-1","Crop productionBE09-T-L-1","Low","Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","9.9 Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","A built-up area is one that has a high concentration of human settlement, such as cities and towns.\n\nPollution is the introduction of contaminants into the natural environment that cause adverse change. Pollution can take the form of chemical substances or energy, such as noise, heat, or light.","No"]
["Crop production",9.11,9.11,"BE05-T-L-3","Crop productionBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","9.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Crop production",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","Crop productionBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Crop production","9.a",{"$f":"B783","v":"9.a"},"BE09-E-H-1","Crop productionBE09-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","9.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","9.b","9.b","BE09-E-L-1","Crop productionBE09-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","9.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",10.1,10.1,"BE10-T-H-1","Crop productionBE10-T-H-1","High","Our business's activities may expose employees to harmful substances","10.1 Our business's activities may expose employees to harmful substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Crop production",10.1999999999999,10.199999999999999,"BE10-T-H-2","Crop productionBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","10.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","Yes"]
["Crop production",10.3,10.3,"BE10-T-H-3","Crop productionBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","10.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Crop production",10.4,10.4,"BE10-T-H-4","Crop productionBE10-T-H-4","High","Our business uses heavy machinery","10.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","Yes"]
["Crop production",10.5,10.5,"BE10-T-H-5","Crop productionBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","10.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","Yes"]
["Crop production",10.6,10.6,"BE10-T-H-6","Crop productionBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","10.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","Yes"]
["Crop production",10.7,10.7,"BE10-T-H-7","Crop productionBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Crop production",10.8,10.8,"BE10-T-H-8","Crop productionBE10-T-H-8","High","Our business's activities may expose employees to dangerous physical environments","10.8 Our business's activities may expose employees to dangerous physical environments","A dangerous physical environment is one where presence of physical hazards puts employees at risk of injury or long-term health issues. Such hazards include heights, noise, radiation and pressure.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Crop production","10.a",{"$f":"B793","v":"10.a"},"BE10-E-H-1","Crop productionBE10-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","10.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","10.b","10.b","BE10-E-L-1","Crop productionBE10-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","10.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",11.1,11.1,"BE11-T-H-1","Crop productionBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","11.1 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","Yes"]
["Crop production",11.2,11.2,"BE11-T-H-3","Crop productionBE11-T-H-3","High","Our business has a significant proportion of temporary workers","11.2 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Crop production",11.3,11.3,"BE11-T-H-4","Crop productionBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","11.3 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Crop production",11.4,11.4,"BE11-T-H-5","Crop productionBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","11.4 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Crop production",11.5,11.5,"BE11-T-H-6","Crop productionBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","11.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Crop production",11.6,11.6,"BE11-T-H-7","Crop productionBE11-T-H-7","High","Our business is part of the gig-economy","11.6 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Crop production",11.7,11.7,"BE11-T-H-8","Crop productionBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Crop production",11.8,11.8,"BE11-T-L-1","Crop productionBE11-T-L-1","Low","The vast majority of our business's employees are high-skilled and well paid","11.8 The vast majority of our business's employees are high-skilled and well paid","This is applicable to business activities where employee functions, central to revenue-generation, require high-levels of education, training or technical ability to execute.","No"]
["Crop production",11.9,11.9,"BE11-C-S-L-1","Crop productionBE11-C-S-L-1","Low","Our lowest paid employee earns more than the local average salary in all countries of operation","11.9 Our lowest paid employee earns more than the local average salary in all countries of operation","National average salary data does not refer to sector or industry averages, but rather national averages across all parts of the economy. Such information is widely available online.\n\nThis characteristic does not apply in the instance that a national average salary falls below the country's living wage.","NA"]
["Crop production","11.a",{"$f":"B804","v":"11.a"},"BE11-E-H-1","Crop productionBE11-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","11.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","11.b","11.b","BE11-E-L-1","Crop productionBE11-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","11.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",12.1,12.1,"BE11-T-H-3","Crop productionBE11-T-H-3","High","Our business has a significant proportion of temporary workers","12.1 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Crop production",12.2,12.2,"BE11-T-H-4","Crop productionBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","12.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Crop production",12.3,12.3,"BE11-T-H-5","Crop productionBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","12.3 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Crop production",12.4,12.4,"BE12-T-H-1","Crop productionBE12-T-H-1","High","Our business's activities risk relying on child or forced labour","12.4 Our business's activities risk relying on child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","Yes"]
["Crop production",12.5,12.5,"BE11-T-H-6","Crop productionBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Crop production",12.6,12.6,"BE11-T-H-8","Crop productionBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","12.6 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Crop production",12.7,12.7,"BE11-T-H-7","Crop productionBE11-T-H-7","High","Our business is part of the gig-economy","12.7 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Crop production",12.8,12.8,"BE10-T-H-6","Crop productionBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","12.8 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","Yes"]
["Crop production","12.a",{"$f":"B814","v":"12.a"},"BE12-E-H-1","Crop productionBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","12.b","12.b","BE12-E-L-1","Crop productionBE12-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","12.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",13.1,13.1,"BE13-T-H-1","Crop productionBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","Yes"]
["Crop production",13.2,13.2,"BE11-T-H-4","Crop productionBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","13.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Crop production",13.3,13.3,"BE13-C-O-H-1","Crop productionBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","13.3 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Crop production","13.a",{"$f":"B819","v":"13.a"},"BE13-E-H-1","Crop productionBE13-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","13.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","13.b","13.b","BE13-E-L-1","Crop productionBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",14.1,14.1,"BE10-T-H-1","Crop productionBE10-T-H-1","High","Our business‚Äôs activities could expose employees to hazardous substances","14.1 Our business‚Äôs activities could expose employees to hazardous substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Crop production",14.2,14.2,"BE10-T-H-2","Crop productionBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","14.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","Yes"]
["Crop production",14.3,14.3,"BE10-T-H-3","Crop productionBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Crop production",14.4,14.4,"BE10-T-H-4","Crop productionBE10-T-H-4","High","Our business uses heavy machinery","14.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","Yes"]
["Crop production",14.5,14.5,"BE10-T-H-5","Crop productionBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","14.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","Yes"]
["Crop production",14.6,14.6,"BE10-T-H-6","Crop productionBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","Yes"]
["Crop production",14.7,14.7,"BE10-T-H-7","Crop productionBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","14.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Crop production",14.8,14.8,"BE11-T-H-1","Crop productionBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","14.8 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","Yes"]
["Crop production",14.9,14.9,"BE11-T-H-3","Crop productionBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Crop production",14.11,14.11,"BE11-T-H-4","Crop productionBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","14.11 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Crop production",14.12,14.12,"BE11-T-H-5","Crop productionBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","14.12 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Crop production",14.13,14.13,"BE12-T-H-1","Crop productionBE12-T-H-1","High","Our business's activities have documented cases of child or forced labour","14.13 Our business's activities have documented cases of child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","Yes"]
["Crop production",14.14,14.14,"BE11-T-H-6","Crop productionBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Crop production",14.15,14.15,"BE11-T-H-8","Crop productionBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","14.15 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Crop production",14.16,14.16,"BE11-T-H-7","Crop productionBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Crop production",14.17,{"$f":"ROUNDUP(B836,3)","v":14.17},"BE13-T-H-1",{"$f":"A836&\"\"&D836","v":"Crop productionBE13-T-H-1"},"High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination",{"$f":"C836&\" \"&G836","v":"14.17 A significant proportion of employees are women or minority groups who may require additional protection against discrimination"},"Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","Yes"]
["Crop production",14.18,14.18,"BE14-T-H-1","Crop productionBE14-T-H-1","High","Our business is highly dependent on confidentiality","14.18 Our business is highly dependent on confidentiality","Employees may be reticent to raise concerns when a company's competitive advantage highly depends on protecting sensitive information (e.g. intellectual property). As a result, employee concerns can go unaddressed out of fear of retribution.","No"]
["Crop production",14.19,14.19,"BE13-C-O-H-1","Crop productionBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","14.19 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Crop production","14.a",{"$f":"B839","v":"14.a"},"BE14-E-H-1","Crop productionBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","14.b","14.b","BE14-E-L-1","Crop productionBE14-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","14.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",15.1,15.1,"BE15-T-H-1","Crop productionBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","15.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Crop production",15.2,15.2,"BE15-T-H-2","Crop productionBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","15.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Crop production",15.3,15.3,"BE15-T-H-3","Crop productionBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","15.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Crop production",15.4,15.4,"BE15-T-H-4","Crop productionBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","15.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Crop production",15.5,15.5,"BE15-T-H-5","Crop productionBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Crop production",15.6,15.6,"BE15-T-H-6","Crop productionBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","15.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Crop production",15.7,15.7,"BE15-T-H-7","Crop productionBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","15.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Crop production",15.8,15.8,"BE17-T-H-8","Crop productionBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","Yes"]
["Crop production",15.9,15.9,"BE17-T-L-3","Crop productionBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","15.9 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Crop production",15.11,15.11,"BE15-T-L-2","Crop productionBE15-T-L-2","Low","Our business sells physical products to other businesses, with low risk of product misuse","15.11 Our business sells physical products to other businesses, with low risk of product misuse","This characteristic predominantly applies to product components which are sold on to form part of larger or more complex products. Examples include semiconductors and car parts.\n\nThis characteristic does not apply to products that may have significant operational impacts, if the communication of such impacts are likely to influence customer decision-making. For example, this characteristic does not apply to livestock rearing, as communication on animal welfare and/or use of antibiotics may influence end-customer decisions. ","No"]
["Crop production","15.a",{"$f":"B851","v":"15.a"},"BE15-E-H-1","Crop productionBE15-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","15.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","15.b","15.b","BE15-E-L-1","Crop productionBE15-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","15.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",16.100000000000001,16.100000000000001,"BE15-T-H-1","Crop productionBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","16.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Crop production",16.2,16.2,"BE15-T-H-2","Crop productionBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Crop production",16.3,16.3,"BE15-T-H-3","Crop productionBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","16.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Crop production",16.399999999999899,16.400000000000002,"BE15-T-H-4","Crop productionBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","16.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Crop production",16.5,16.5,"BE15-T-H-5","Crop productionBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","16.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Crop production",16.600000000000001,16.600000000000001,"BE15-T-H-6","Crop productionBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Crop production",16.7,16.7,"BE15-T-H-7","Crop productionBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","16.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Crop production",16.8,16.8,"BE17-T-H-1","Crop productionBE17-T-H-1","High","Our business's goods may contain harmful substances","16.8 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Crop production",16.899999999999899,16.900000000000002,"BE17-T-H-2","Crop productionBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","16.9 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Crop production",16.11,16.11,"BE17-T-H-3","Crop productionBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","16.11 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","Yes"]
["Crop production",16.12,16.12,"BE17-T-H-4","Crop productionBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","16.12 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Crop production",16.13,16.13,"BE17-T-H-5","Crop productionBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Crop production",16.14,16.14,"BE17-T-H-6","Crop productionBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","16.14 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Crop production",16.149999999999899,16.150000000000002,"BE17-T-H-7","Crop productionBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","16.15 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","Yes"]
["Crop production",16.16,16.16,"BE17-T-H-8","Crop productionBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","Yes"]
["Crop production",16.170000000000002,16.170000000000002,"BE17-T-L-3","Crop productionBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","16.17 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Crop production","16.a",{"$f":"B869","v":"16.a"},"BE16-E-H-1","Crop productionBE16-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","16.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","16.b","16.b","BE16-E-L-1","Crop productionBE16-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","16.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",17.100000000000001,17.100000000000001,"BE17-T-H-1","Crop productionBE17-T-H-1","High","Our business's goods may contain harmful substances","17.1 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Crop production",17.2,17.2,"BE17-T-H-2","Crop productionBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","17.2 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Crop production",17.3,17.3,"BE17-T-H-3","Crop productionBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","17.3 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","Yes"]
["Crop production",17.399999999999899,17.400000000000002,"BE17-T-H-4","Crop productionBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","17.4 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Crop production",17.5,17.5,"BE17-T-H-5","Crop productionBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","17.5 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Crop production",17.600000000000001,17.600000000000001,"BE17-T-H-6","Crop productionBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","17.6 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Crop production",17.7,17.7,"BE17-T-H-7","Crop productionBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","Yes"]
["Crop production",17.8,17.8,"BE17-T-H-8","Crop productionBE17-T-H-8","High","Our business's products may be addictive","17.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","Yes"]
["Crop production",17.899999999999899,17.900000000000002,"BE17-T-L-1","Crop productionBE17-T-L-1","Low","Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","17.9 Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","This characteristic applies to goods that are highly homogenous, which have not undergone significant processing (e.g. raw agricultural inputs). ","Yes"]
["Crop production",17.11,17.11,"BE17-T-L-2","Crop productionBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","No"]
["Crop production",17.12,17.12,"BE17-T-L-3","Crop productionBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","17.12 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Crop production","17.a",{"$f":"B882","v":"17.a"},"BE17-E-H-1","Crop productionBE17-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","17.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","17.b","17.b","BE17-E-L-1","Crop productionBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",18.100000000000001,18.100000000000001,"BE18-T-H-1","Crop productionBE18-T-H-1","High","Our business's products depend on fossil fuels to operate","18.1 Our business's products depend on fossil fuels to operate","This characteristic applies to products which force users to emit greenhouse gases when used as intended. Examples include the manufacture and sale of machinery dependent on fossil fuel combustion.\n\nThis characteristic does not apply to electric goods which can be powered by batteries or power outlets. \n","No"]
["Crop production",18.2,18.2,"BE18-T-H-2","Crop productionBE18-T-H-2","High","Our business's products are themselves a greenhouse gas","18.2 Our business's products are themselves a greenhouse gas","Examples include, but are not limited to, carbon dioxide, methane, ozone, nitrous oxide, and chlorofluorocarbons.","No"]
["Crop production",18.3,18.3,"BE18-T-H-3","Crop productionBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Crop production",18.399999999999899,18.400000000000002,"BE18-T-H-4","Crop productionBE18-T-H-4","High","Our business's products contain greenhouse gases which may be emitted during use or at end of life","18.4 Our business's products contain greenhouse gases which may be emitted during use or at end of life","This characteristic applies to products which contain greenhouse gases in their formulations. Examples include pressurized containers that utilize nitrous oxide, and products that contain hydrofluorocarbons such as some refrigerants and tire inflators.","No"]
["Crop production",18.5,18.5,"BE18-T-L-1","Crop productionBE18-T-L-1","Low","Our business's products force users to emit negligible amounts of greenhouse gases","18.5 Our business's products force users to emit negligible amounts of greenhouse gases","Examples of negligible greenhouse gas emissions include candles and scent diffusers.","No"]
["Crop production",18.600000000000001,18.600000000000001,"BE18-T-U-1","Crop productionBE18-T-U-1","Unlikely","Our business's products do not force the user to emit greenhouse gases during use or post-use","18.6 Our business's products do not force the user to emit greenhouse gases during use or post-use","This includes products where greenhouse gas emissions occur as a natural result of decomposition, even if it takes many years (e.g. the break-down of plastics).","Yes"]
["Crop production","18.a",{"$f":"B890","v":"18.a"},"BE18-E-H-1","Crop productionBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","18.b","18.b","BE18-E-L-1","Crop productionBE18-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","18.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",19.100000000000001,19.100000000000001,"BE19-T-H-1","Crop productionBE19-T-H-1","High","Our business's products or key components within products are designed for single or temporary use","19.1 Our business's products or key components within products are designed for single or temporary use","Temporary use includes products that have a lifespan of less than a year. This characteristic is not applicable to goods which end up fully consumed.","No"]
["Crop production",19.2,19.2,"BE19-T-H-3","Crop productionBE19-T-H-3","High","Our business's products require disassembly by the end user to be repurposed","19.2 Our business's products require disassembly by the end user to be repurposed","This characteristic typically applies to physical goods whose material composition can make it difficult to recycle via municipal waste infrastructure. Examples include electrical goods and batteries. ","No"]
["Crop production",19.3,19.3,"BE19-T-H-4","Crop productionBE19-T-H-4","High","Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","19.3 Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","This includes physical goods which are typically replaced or which need replacing within 10 years.","No"]
["Crop production",19.399999999999899,19.400000000000002,"BE19-T-L-1","Crop productionBE19-T-L-1","Low","Our business does not sell physical goods","19.4 Our business does not sell physical goods","This characteristic applies to most services (e.g. professional services).\n \nThis characteristic does not apply to services which provide physical goods to customers in support of that service as a central part of revenue-generation (e.g. food and beverage services). ","No"]
["Crop production",19.5,19.5,"BE19-T-L-2","Crop productionBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Crop production",19.600000000000001,19.600000000000001,"BE19-T-L-3","Crop productionBE19-T-L-3","Low","Our business sells homogeneous materials which can be widely repurposed","19.6 Our business sells homogeneous materials which can be widely repurposed","Homogeneous materials are those with a uniform composition that cannot be physically separated into different materials. \n\nThis characteristic applies to goods that do not require disassembly before repurposing. Examples include natural resources such as crops, gemstones and basic metals. ","Yes"]
["Crop production","19.a",{"$f":"B898","v":"19.a"},"BE19-E-H-1","Crop productionBE19-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","19.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","19.b","19.b","BE19-E-L-1","Crop productionBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",20.100000000000001,{"$f":"ROUNDUP(B900,3)","v":20.100000000000001},"BE20-T-H-1",{"$f":"A900&\"\"&D900","v":"Crop productionBE20-T-H-1"},"High","Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption",{"$f":"C900&\" \"&G900","v":"20.1 Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption"},"Ethical breaches refer to activities that by international standards are considered illegal. This applies if the specific nature of the activity is increasing the risk of such ethical breaches.","Yes"]
["Crop production",20.2,20.2,"BE20-T-H-2","Crop productionBE20-T-H-2","High","Our business's goods and services are intended to impact people's health","20.2 Our business's goods and services are intended to impact people's health","This characteristic applies to goods and services which directly target people's physical or mental health. Examples include pharmaceutical products and healthcare services. \n\nIt excludes goods and services which indirectly facilitate health improvements, such as wearable technology or wellbeing-related services.","No"]
["Crop production",20.3,20.3,"BE23-T-H-1","Crop productionBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Crop production",20.399999999999899,20.400000000000002,"BE20-T-H-3","Crop productionBE20-T-H-3","High","Our business collects or handles sensitive information and personal data","20.4 Our business collects or handles sensitive information and personal data","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Crop production",20.5,20.5,"BE20-T-H-4","Crop productionBE20-T-H-4","High","Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","20.5 Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","Innovation may take the form of technology, concept or business model. This characteristic applies where innovation used by a business is subject to significant public discussion of ethical concerns (e.g. cryptocurrencies).","No"]
["Crop production",20.6,20.6,"BE17-T-H-8","Crop productionBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","Yes"]
["Crop production",20.7,20.7,"BE20-T-H-5","Crop productionBE20-T-H-5","High","Our business facilitates interactions with potentially vulnerable groups","20.7 Our business facilitates interactions with potentially vulnerable groups","\nVulnerable groups include children, elderly and indigenous people and others who may be targeted and mistreated.\n \nThis characteristic applies where a significant proportion of interactions are likely to be vulnerable individuals (e.g. tourism trips on indigenous land).\n\nThis characteristic does not apply whereby a business's day-to-day interactions are broadly reflective of the population.","Yes"]
["Crop production",20.8,20.8,"BE20-T-H-6","Crop productionBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","20.8 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Crop production","20.a",{"$f":"B908","v":"20.a"},"BE20-E-H-1","Crop productionBE20-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","20.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","20.b","20.b","BE20-E-L-1","Crop productionBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",21.1,21.1,"BE21-T-H-1","Crop productionBE21-T-H-1","High","Our business's value largely resides in intangible assets that are not tied to physical locations","21.1 Our business's value largely resides in intangible assets that are not tied to physical locations","This characteristic applies to businesses where a significant portion of their fixed assets are made up of intangible assets. Intangible assets are non-physical assets owned by the business, such as patents, product recipes, copyrights, and intellectual property.\n\nHaving significant levels of intangible assets increases the risk of not paying the right tax in the right place, as intangible assets can often be moved between subsidiaries in the same company or across the borders of tax jurisdictions. This can be done without causing any impact on the day-to-day operation of the company, but with serious implications to tax rates. This disconnect makes it possible for companies to structure their taxes in a way that doesn't reflect the 'economic reality' of how and where income is generated.","No"]
["Crop production",21.2,21.2,"BE21-T-H-2","Crop productionBE21-T-H-2","High","Our business's activities are premised on the movement between multiple countries or jurisdictions","21.2 Our business's activities are premised on the movement between multiple countries or jurisdictions","This characteristic applies to companies that earn a significant portion of income from the transport goods or people across national or tax borders as part of their product or service offering. \n\nOperating in multiple jurisdictions often means that companies need to divide the costs of inputs and labour, and split the revenues earned from the good or service between the different tax jurisdictions. This can require judgment calls and a degree of subjectivity, increasing the risk that companies either inadvertently misallocate taxable income, or use the opportunity to strategically minimize their taxes owed by allocating more income to the lower-tax jurisdiction.","No"]
["Crop production",21.3,21.3,"BE21-C-S-H-1","Crop productionBE21-C-S-H-1","High","Our business has a complex structure where there is no immediate transparency of ownership and/or control","21.3 Our business has a complex structure where there is no immediate transparency of ownership and/or control","Ownership and control are somewhat intertwined concepts. Control relates to the ultimate operational decisions of a company. Control is often tied to the beneficial owners of a company.\n\nA beneficial owner is that who either: ultimately owns or controls more than 25% of a company’s shares or voting rights (whether directly or indirectly); or exercises controls over the management of the company in any other way.\n\nIf a company has several layers of corporate officers, shareholders and personal service companies it makes it difficult to see who the beneficial owners are.\n\nGood practice would be clearly stating the beneficial owners of all shareholdings of more than 10% in the company.","NA"]
["Crop production",21.4,21.4,"BE21-C-S-H-2","Crop productionBE21-C-S-H-2","High","Our business is registered in a recognised 'tax haven'","21.4 Our business is registered in a recognised 'tax haven'","A tax haven is generally an offshore country that offers foreign individuals and businesses little or no tax liability. Examples include the Cayman Islands, Bermuda, Switzerland and Jersey.","NA"]
["Crop production",21.5,21.5,"BE21-C-S-L-1","Crop productionBE21-C-S-L-1","Low","Our business is a registered charity","21.5 Our business is a registered charity","A charity is an organisation with specific purposes defined in law to be charitable, and is exclusively for public benefit.","NA"]
["Crop production","21.a",{"$f":"B915","v":"21.a"},"BE21-E-H-1","Crop productionBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","21.b","21.b","BE21-E-L-1","Crop productionBE21-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","21.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",22.1,22.1,"BE22-T-H-1","Crop productionBE22-T-H-1","High","Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","22.1 Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","Extensive greenhouse gas emissions are those associated with heavy polluting industries or businesses whose products generate significant greenhouse gases. Such activities typically have a precedent for lobbying against environmental regulation or carbon pricing.","Yes"]
["Crop production",22.2,22.2,"BE08-T-H-1","Crop productionBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","Yes"]
["Crop production",22.3,22.3,"BE22-T-H-2","Crop productionBE22-T-H-2","High","Our business is highly regulated by data privacy laws","22.3 Our business is highly regulated by data privacy laws","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Crop production",22.4,22.4,"BE22-T-H-3","Crop productionBE22-T-H-3","High","Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","22.4 Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","This characteristic applies where the company may have a financial interest in inhibiting research and/or regulation around the social or environmental impacts of substances (typically metals, minerals or chemicals), which may undermine employee or customer health.","No"]
["Crop production",22.5,22.5,"BE20-T-H-6","Crop productionBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Crop production",22.6,22.6,"BE22-T-H-4","Crop productionBE22-T-H-4","High","Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","22.6 Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","This applies where there is either a precedent for lobbying or an anticipated growth in lobbying against advancing social and environmental legislation. A growth in lobbying can be expected where there has already been substantial discussion about incoming legislation that will threaten the ability to do business as usual. Examples include a carbon tax or sugar tax.","Yes"]
["Crop production",22.7,22.7,"BE22-C-O-H-1","Crop productionBE22-C-O-H-1","High","Our business is heavily subsidised by the government","22.7 Our business is heavily subsidised by the government","A subsidy is a direct or indirect payment to individuals or firms, usually in the form of a cash payment from the government or a targeted tax cut. Examples of heavily subsidised industries include agriculture and oil and gas.","NA"]
["Crop production",22.8,22.8,"BE22-C-S-L-1","Crop productionBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Crop production","22.a",{"$f":"B925","v":"22.a"},"BE22-E-H-1","Crop productionBE22-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","22.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","22.b","22.b","BE22-E-L-1","Crop productionBE22-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","22.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Crop production",23.1,23.1,"BE23-T-H-1","Crop productionBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","23.1 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Crop production",23.3,23.3,"BE23-T-L-1","Crop productionBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","Yes"]
["Crop production","23.a",{"$f":"B929","v":"23.a"},"BE23-E-H-1","Crop productionBE23-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","23.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Crop production","23.b","23.b","BE23-E-L-1","Crop productionBE23-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","23.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",1.1000000000000001,1.1000000000000001,"BE01-T-H-1","FishingBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","1.1 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Fishing",1.2,1.2,"BE01-T-H-2","FishingBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","1.2 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Fishing",1.3,1.3,"BE01-T-H-3","FishingBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","1.3 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","No"]
["Fishing",1.4,1.4,"BE01-T-H-4","FishingBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Fishing",1.5,1.5,"BE01-T-H-5","FishingBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","1.5 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Fishing",1.6,1.6,"BE01-T-H-6","FishingBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","1.6 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Fishing",1.7,1.7,"BE01-C-O-L-1","FishingBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Fishing","1.a",{"$f":"B938","v":"1.a"},"BE01-E-H-1","FishingBE01-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","1.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","1.b","1.b","BE01-E-L-1","FishingBE01-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","1.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",2.1,2.1,"BE02-T-H-1","FishingBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","No"]
["Fishing",2.2000000000000002,2.2000000000000002,"BE02-T-H-2","FishingBE02-T-H-2","High","Our business uses water as a core product input","2.2 Our business uses water as a core product input","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Water is a core input if it is embedded into, or necessarily consumed in the creation of physical goods. Examples include the production of crops and livestock, some types of consumables, processed foods and beverage products.","No"]
["Fishing",2.2999999999999901,2.2999999999999998,"BE02-T-H-3","FishingBE02-T-H-3","High","Our business generates contaminated wastewater which requires specialized treatment","2.3 Our business generates contaminated wastewater which requires specialized treatment","Specialized treatment is typically biological, chemical or physical and refers to that which is different and additional to treatment carried out by municipal water treatment systems. Without treatment specific to its contaminants, wastewater could harm the surrounding environment upon emission. \n \nThis characteristic does not apply to businesses whose processes create wastewater that can be managed by municipal water treatment systems (e.g. when wastewater contaminants are produced by standard cleaning and sanitation practices).","No"]
["Fishing",2.4,2.4,"BE02-T-L-1","FishingBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","No"]
["Fishing",2.5,2.5,"BE02-C-O-L-1","FishingBE02-C-O-L-1","Low","Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","2.5 Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","This characteristic applies when all company owned or controlled sites are in areas designated as ‘low risk’ by the WRI Water Risk Atlas, and where it is reasonable to expect standard wastewater treatment utilities to neutralise wastewater to safe discharge characteristics.","NA"]
["Fishing","2.a",{"$f":"B945","v":"2.a"},"BE02-E-H-1","FishingBE02-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","2.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","2.b","2.b","BE02-E-L-1","FishingBE02-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","2.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",3.1,3.1,"BE03-T-H-1","FishingBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Fishing",3.2,3.2,"BE03-T-H-2","FishingBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","3.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Fishing",3.3,3.3,"BE03-T-H-3","FishingBE03-T-H-3","High","Our business harvests plants or animals from the wild","3.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","Yes"]
["Fishing",3.4,3.4,"BE03-T-H-4","FishingBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Fishing",3.5,3.5,"BE03-T-H-5","FishingBE03-T-H-5","High","Our business relies on animal testing to develop its products","3.5 Our business relies on animal testing to develop its products","Reliance on animal testing may be the result of regulatory compliance, or typical industry business practice (e.g. cosmetics and pharmaceutical development).\n \nThis characteristic applies when the business activity is directly reliant on animal testing to operate.","No"]
["Fishing",3.6,3.6,"BE03-T-U-1","FishingBE03-T-U-1","Unlikely","Our business does not own or manage any natural resources, including large swathes of land","3.6 Our business does not own or manage any natural resources, including large swathes of land","This characteristic applies if a business owns large swathes of land, but that land is not suitable and intended for natural resource management (e.g. large manufacturing sites, or solar/wind farms).","No"]
["Fishing","3.a",{"$f":"B953","v":"3.a"},"BE03-E-H-1","FishingBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","3.b","3.b","BE03-E-L-1","FishingBE03-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","3.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",4.0999999999999899,4.1000000000000005,"BE04-T-H-1","FishingBE04-T-H-1","High","Our business transforms, refines or combines raw materials","4.1 Our business transforms, refines or combines raw materials","Raw materials are substances in their natural state that will be used in the primary production of other goods.\n\nExamples include many kinds of manufacturing, such as that of most foods, petroleum products and chemicals.","No"]
["Fishing",4.2,4.2,"BE04-T-H-2","FishingBE04-T-H-2","High","Our business's products are made of multiple product inputs","4.2 Our business's products are made of multiple product inputs","Product inputs are the materials and components which constitute a physical product.\n \nThis characteristic does not apply to services where the sale of physical goods is not central to revenue-generation, even when operational inputs such as vehicles or machinery may be central to the provision of the service (e.g. tour operators which use tour buses). This characteristic does apply for services when supplementary goods made of multiple product inputs are provided to the customer to consume (e.g. some health care and food services where food or medicines are consumed).","No"]
["Fishing",4.3,4.3,"BE04-T-H-3","FishingBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","No"]
["Fishing",4.4000000000000004,4.4000000000000004,"BE04-T-H-4","FishingBE04-T-H-4","High","Our business relies heavily on outsourced labour","4.4 Our business relies heavily on outsourced labour","Outsourced labour is the practice of hiring a party outside a company to deliver services or manufacture goods which would conventionally be completed in-house by the company's own employees. It is usually undertaken as a cost-cutting measure. \n \nThis does not apply when the outsourced function is not central to the business model (e.g. cleaning, or human resources), or where the business activity being outsourced sits within the same business activity. Commonly outsourced activities include the use of call centres for customer services, and external market research.","No"]
["Fishing",4.5,4.5,"BE04-T-H-5","FishingBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Fishing",4.5999999999999899,4.6000000000000005,"BE04-T-H-6","FishingBE04-T-H-6","High","Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","4.6 Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","This typically applies when the procurement of one or more product inputs, central to revenue-generation, are associated with ethical breaches (e.g. the reliance on conflict minerals).","No"]
["Fishing",4.7,4.7,"BE04-T-L-1","FishingBE04-T-L-1","Low","Our business only procures ancillary goods and services for its own operations","4.7 Our business only procures ancillary goods and services for its own operations","Ancillary goods are those used or consumed in the course of day-to-day operations (e.g. office supplies, cleaning products, IT equipment). Examples include professional services and others in the knowledge economy.","Yes"]
["Fishing","4.a",{"$f":"B962","v":"4.a"},"BE04-E-H-1","FishingBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","4.b","4.b","BE04-E-L-1","FishingBE04-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","4.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",5.0999999999999899,{"$f":"ROUNDUP(B964,3)","v":5.1000000000000005},"BE01-T-H-4",{"$f":"A964&\"\"&D964","v":"FishingBE01-T-H-4"},"High","Our business transports or distributes goods, materials or people as a core activity",{"$f":"C964&\" \"&G964","v":"5.1 Our business transports or distributes goods, materials or people as a core activity"},"An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Fishing",5.2,5.2,"BE05-T-H-1","FishingBE05-T-H-1","High","Our business manages, stores or distributes potentially harmful substances as a core activity","5.2 Our business manages, stores or distributes potentially harmful substances as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Fishing",5.3,5.3,"BE05-T-H-2","FishingBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","No"]
["Fishing",5.4,5.4,"BE05-T-H-3","FishingBE05-T-H-3","High","Our business generates significant quantities of harmful substances as an operational by-product","5.4 Our business generates significant quantities of harmful substances as an operational by-product","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic applies to operational activities that could reasonably be expected to contribute to air, water or soil pollution via emission of harmful substances.","No"]
["Fishing",5.5,5.5,"BE01-T-H-1","FishingBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","5.5 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Fishing",5.6,5.6,"BE05-T-H-4","FishingBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","5.6 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Fishing",5.7,5.7,"BE05-T-H-5","FishingBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","5.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Fishing",5.8,5.8,"BE05-T-L-1","FishingBE05-T-L-1","Low","Our business delivers services which do not emit harmful substances or require the use of heavy machinery","5.8 Our business delivers services which do not emit harmful substances or require the use of heavy machinery","A service does not involve the sale of physical goods. Services that may fulfil this characteristic include those within the knowledge economy.","No"]
["Fishing",5.9,5.9,"BE05-T-L-2","FishingBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Fishing",5.1100000000000003,5.1100000000000003,"BE05-T-L-3","FishingBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","5.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Fishing","5.a",{"$f":"B974","v":"5.a"},"BE05-E-H-1","FishingBE05-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","5.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","5.b","5.b","BE05-E-L-1","FishingBE05-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","5.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",6.1,6.1,"BE01-T-H-2","FishingBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","6.1 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Fishing",6.2,6.2,"BE01-T-H-3","FishingBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","6.2 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","No"]
["Fishing",6.3,6.3,"BE01-T-H-4","FishingBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Fishing",6.4,6.4,"BE01-T-H-5","FishingBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","6.4 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Fishing",6.5,6.5,"BE01-T-H-6","FishingBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","6.5 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Fishing",6.6,6.6,"BE06-T-H-1","FishingBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","No"]
["Fishing",6.7,6.7,"BE01-T-H-1","FishingBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","6.7 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Fishing",6.8,6.8,"BE06-T-H-2","FishingBE06-T-H-2","High","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","6.8 Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","Certain activities release extensive greenhouse gases outside of burning fossil fuels, such as through chemical reactions. Examples include cement production or livestock rearing.","No"]
["Fishing","6.a",{"$f":"B984","v":"6.a"},"BE06-E-H-1","FishingBE06-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","6.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","6.b","6.b","BE06-E-L-1","FishingBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",7.1,7.1,"BE07-T-H-1","FishingBE07-T-H-1","High","Our business produces high quantities of operational by-products","7.1 Our business produces high quantities of operational by-products","A by-product is a secondary product derived from a production process, manufacturing process or chemical reaction. It is not the primary product or service being produced. \n\nHigh quantities of operational by-products would represent a defining business feature and would require active and ongoing management.","Yes"]
["Fishing",7.2,7.2,"BE07-T-H-2","FishingBE07-T-H-2","High","Our business's operations generate high quantities of hazardous waste","7.2 Our business's operations generate high quantities of hazardous waste","Waste is considered hazardous if it is flammable, corrosive, highly reactive or toxic. High quantities of hazardous waste would represent a defining business feature and would require active and ongoing management.","No"]
["Fishing",7.3,7.3,"BE07-T-H-3","FishingBE07-T-H-3","High","Our business' core product inputs are perishable","7.3 Our business' core product inputs are perishable","A core input is one that is embedded into, or necessarily consumed in the creation of physical goods. A perishable input is one that decays quickly.","No"]
["Fishing",7.4,7.4,"BE07-T-H-4","FishingBE07-T-H-4","High","Our business's products are perishable","7.4 Our business's products are perishable","A perishable product is one that decays quickly. Examples include food-based products and pharmaceuticals.","No"]
["Fishing",7.5,7.5,"BE07-T-L-1","FishingBE07-T-L-1","Low","Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","7.5 Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","This characteristic applies if a company sells virtual or digital products, or if a company provides a service that is supported by digital platforms. Examples include professional services and digital media.","No"]
["Fishing",7.6,7.6,"BE07-T-L-2","FishingBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Fishing","7.a",{"$f":"B992","v":"7.a"},"BE07-E-H-1","FishingBE07-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","7.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","7.b","7.b","BE07-E-L-1","FishingBE07-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","7.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",8.1,8.1,"BE03-T-H-1","FishingBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","8.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Fishing",8.1999999999999904,8.1999999999999993,"BE03-T-H-2","FishingBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","8.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Fishing",8.3000000000000007,8.3000000000000007,"BE03-T-H-3","FishingBE03-T-H-3","High","Our business harvests plants or animals from the wild","8.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","Yes"]
["Fishing",8.4,8.4,"BE03-T-H-4","FishingBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Fishing",8.5,8.5,"BE05-T-H-4","FishingBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","8.5 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Fishing",8.6,8.6,"BE08-T-H-1","FishingBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","8.6 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Fishing",8.6999999999999904,8.6999999999999993,"BE08-T-H-2","FishingBE08-T-H-2","High","Our business is likely to operate in or near areas of high biodiversity or cultural value","8.7 Our business is likely to operate in or near areas of high biodiversity or cultural value","A biodiverse area is one with high concentrations of endemic or rare species that are significant at a global or regional level. Examples include rainforests or mangroves. \n\nAn area of cultural value is one of cultural, archaeological, historical, religious or sacred significance. Examples include land belonging to indigenous peoples.\n\nThis characteristic applies to activities which require very specific natural environments to operate (e.g. various forms of aquaculture).","Yes"]
["Fishing",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","FishingBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","No"]
["Fishing","8.a",{"$f":"B1002","v":"8.a"},"BE08-E-H-1","FishingBE08-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","8.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","8.b","8.b","BE08-E-L-1","FishingBE08-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","8.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",9.1,9.1,"BE09-T-H-1","FishingBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","No"]
["Fishing",9.1999999999999904,9.1999999999999993,"BE09-T-H-2","FishingBE09-T-H-2","High","Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","9.2 Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","This characteristic is likely to apply if the business activity occurs in a remote location with limited access to labour (e.g. mining).","No"]
["Fishing",9.3000000000000007,9.3000000000000007,"BE05-T-H-4","FishingBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","9.3 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Fishing",9.4,9.4,"BE09-T-H-3","FishingBE09-T-H-3","High","Our business requires the repeated acquisition or control of new land","9.4 Our business requires the repeated acquisition or control of new land","This characteristic is likely to apply if the business activity is premised on continuous expansion or if there is a high turnover of site ownership (e.g. real estate development).","No"]
["Fishing",9.5,9.5,"BE08-T-H-1","FishingBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","9.5 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Fishing",9.6,9.6,"BE09-T-H-4","FishingBE09-T-H-4","High","Our business may have the potential to disrupt local activities and livelihoods","9.6 Our business may have the potential to disrupt local activities and livelihoods","This characteristic captures a variety of disruptive activities not explicitly covered elsewhere. Examples include noise pollution or genetic cross-contamination.","No"]
["Fishing",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","FishingBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Fishing",9.8000000000000007,9.8000000000000007,"BE09-T-H-5","FishingBE09-T-H-5","High","Our business's activities emit high amounts of harmful substances into nature","9.8 Our business's activities emit high amounts of harmful substances into nature","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic only applies if the harmful substances are likely to have a direct negative impact on local communities. If a business activity emits harmful substances, but these are unlikely to escape from company premises into nature due to operating processes, this characteristic does not apply. \n","No"]
["Fishing",9.9,9.9,"BE09-T-L-1","FishingBE09-T-L-1","Low","Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","9.9 Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","A built-up area is one that has a high concentration of human settlement, such as cities and towns.\n\nPollution is the introduction of contaminants into the natural environment that cause adverse change. Pollution can take the form of chemical substances or energy, such as noise, heat, or light.","No"]
["Fishing",9.11,9.11,"BE05-T-L-3","FishingBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","9.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Fishing",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","FishingBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Fishing","9.a",{"$f":"B1015","v":"9.a"},"BE09-E-H-1","FishingBE09-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","9.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","9.b","9.b","BE09-E-L-1","FishingBE09-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","9.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",10.1,10.1,"BE10-T-H-1","FishingBE10-T-H-1","High","Our business's activities may expose employees to harmful substances","10.1 Our business's activities may expose employees to harmful substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Fishing",10.1999999999999,10.199999999999999,"BE10-T-H-2","FishingBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","10.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","No"]
["Fishing",10.3,10.3,"BE10-T-H-3","FishingBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","10.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Fishing",10.4,10.4,"BE10-T-H-4","FishingBE10-T-H-4","High","Our business uses heavy machinery","10.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Fishing",10.5,10.5,"BE10-T-H-5","FishingBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","10.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","Yes"]
["Fishing",10.6,10.6,"BE10-T-H-6","FishingBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","10.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","Yes"]
["Fishing",10.7,10.7,"BE10-T-H-7","FishingBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Fishing",10.8,10.8,"BE10-T-H-8","FishingBE10-T-H-8","High","Our business's activities may expose employees to dangerous physical environments","10.8 Our business's activities may expose employees to dangerous physical environments","A dangerous physical environment is one where presence of physical hazards puts employees at risk of injury or long-term health issues. Such hazards include heights, noise, radiation and pressure.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","Yes"]
["Fishing","10.a",{"$f":"B1025","v":"10.a"},"BE10-E-H-1","FishingBE10-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","10.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","10.b","10.b","BE10-E-L-1","FishingBE10-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","10.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",11.1,11.1,"BE11-T-H-1","FishingBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","11.1 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","Yes"]
["Fishing",11.2,{"$f":"ROUNDUP(B1028,3)","v":11.2},"BE11-T-H-3",{"$f":"A1028&\"\"&D1028","v":"FishingBE11-T-H-3"},"High","Our business has a significant proportion of temporary workers",{"$f":"C1028&\" \"&G1028","v":"11.2 Our business has a significant proportion of temporary workers"},"This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Fishing",11.3,11.3,"BE11-T-H-4","FishingBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","11.3 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Fishing",11.4,11.4,"BE11-T-H-5","FishingBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","11.4 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Fishing",11.5,11.5,"BE11-T-H-6","FishingBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","11.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Fishing",11.6,11.6,"BE11-T-H-7","FishingBE11-T-H-7","High","Our business is part of the gig-economy","11.6 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Fishing",11.7,11.7,"BE11-T-H-8","FishingBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Fishing",11.8,11.8,"BE11-T-L-1","FishingBE11-T-L-1","Low","The vast majority of our business's employees are high-skilled and well paid","11.8 The vast majority of our business's employees are high-skilled and well paid","This is applicable to business activities where employee functions, central to revenue-generation, require high-levels of education, training or technical ability to execute.","No"]
["Fishing",11.9,11.9,"BE11-C-S-L-1","FishingBE11-C-S-L-1","Low","Our lowest paid employee earns more than the local average salary in all countries of operation","11.9 Our lowest paid employee earns more than the local average salary in all countries of operation","National average salary data does not refer to sector or industry averages, but rather national averages across all parts of the economy. Such information is widely available online.\n\nThis characteristic does not apply in the instance that a national average salary falls below the country's living wage.","NA"]
["Fishing","11.a",{"$f":"B1036","v":"11.a"},"BE11-E-H-1","FishingBE11-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","11.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","11.b","11.b","BE11-E-L-1","FishingBE11-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","11.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",12.1,12.1,"BE11-T-H-3","FishingBE11-T-H-3","High","Our business has a significant proportion of temporary workers","12.1 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Fishing",12.2,12.2,"BE11-T-H-4","FishingBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","12.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Fishing",12.3,12.3,"BE11-T-H-5","FishingBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","12.3 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Fishing",12.4,12.4,"BE12-T-H-1","FishingBE12-T-H-1","High","Our business's activities risk relying on child or forced labour","12.4 Our business's activities risk relying on child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","Yes"]
["Fishing",12.5,12.5,"BE11-T-H-6","FishingBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Fishing",12.6,12.6,"BE11-T-H-8","FishingBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","12.6 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Fishing",12.7,12.7,"BE11-T-H-7","FishingBE11-T-H-7","High","Our business is part of the gig-economy","12.7 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Fishing",12.8,12.8,"BE10-T-H-6","FishingBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","12.8 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","Yes"]
["Fishing","12.a",{"$f":"B1046","v":"12.a"},"BE12-E-H-1","FishingBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","12.b","12.b","BE12-E-L-1","FishingBE12-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","12.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",13.1,13.1,"BE13-T-H-1","FishingBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Fishing",13.2,13.2,"BE11-T-H-4","FishingBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","13.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Fishing",13.3,13.3,"BE13-C-O-H-1","FishingBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","13.3 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Fishing","13.a",{"$f":"B1051","v":"13.a"},"BE13-E-H-1","FishingBE13-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","13.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","13.b","13.b","BE13-E-L-1","FishingBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",14.1,14.1,"BE10-T-H-1","FishingBE10-T-H-1","High","Our business‚Äôs activities could expose employees to hazardous substances","14.1 Our business‚Äôs activities could expose employees to hazardous substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Fishing",14.2,14.2,"BE10-T-H-2","FishingBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","14.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","No"]
["Fishing",14.3,14.3,"BE10-T-H-3","FishingBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Fishing",14.4,14.4,"BE10-T-H-4","FishingBE10-T-H-4","High","Our business uses heavy machinery","14.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Fishing",14.5,14.5,"BE10-T-H-5","FishingBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","14.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","Yes"]
["Fishing",14.6,14.6,"BE10-T-H-6","FishingBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","Yes"]
["Fishing",14.7,14.7,"BE10-T-H-7","FishingBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","14.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Fishing",14.8,14.8,"BE11-T-H-1","FishingBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","14.8 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","Yes"]
["Fishing",14.9,14.9,"BE11-T-H-3","FishingBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Fishing",14.11,14.11,"BE11-T-H-4","FishingBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","14.11 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Fishing",14.12,14.12,"BE11-T-H-5","FishingBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","14.12 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Fishing",14.13,14.13,"BE12-T-H-1","FishingBE12-T-H-1","High","Our business's activities have documented cases of child or forced labour","14.13 Our business's activities have documented cases of child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","Yes"]
["Fishing",14.14,14.14,"BE11-T-H-6","FishingBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Fishing",14.15,14.15,"BE11-T-H-8","FishingBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","14.15 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Fishing",14.16,14.16,"BE11-T-H-7","FishingBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Fishing",14.17,14.17,"BE13-T-H-1","FishingBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","14.17 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Fishing",14.18,14.18,"BE14-T-H-1","FishingBE14-T-H-1","High","Our business is highly dependent on confidentiality","14.18 Our business is highly dependent on confidentiality","Employees may be reticent to raise concerns when a company's competitive advantage highly depends on protecting sensitive information (e.g. intellectual property). As a result, employee concerns can go unaddressed out of fear of retribution.","No"]
["Fishing",14.19,14.19,"BE13-C-O-H-1","FishingBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","14.19 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Fishing","14.a",{"$f":"B1071","v":"14.a"},"BE14-E-H-1","FishingBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","14.b","14.b","BE14-E-L-1","FishingBE14-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","14.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",15.1,15.1,"BE15-T-H-1","FishingBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","15.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Fishing",15.2,15.2,"BE15-T-H-2","FishingBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","15.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Fishing",15.3,15.3,"BE15-T-H-3","FishingBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","15.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Fishing",15.4,15.4,"BE15-T-H-4","FishingBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","15.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Fishing",15.5,15.5,"BE15-T-H-5","FishingBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Fishing",15.6,15.6,"BE15-T-H-6","FishingBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","15.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Fishing",15.7,15.7,"BE15-T-H-7","FishingBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","15.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Fishing",15.8,15.8,"BE17-T-H-8","FishingBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Fishing",15.9,15.9,"BE17-T-L-3","FishingBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","15.9 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Fishing",15.11,15.11,"BE15-T-L-2","FishingBE15-T-L-2","Low","Our business sells physical products to other businesses, with low risk of product misuse","15.11 Our business sells physical products to other businesses, with low risk of product misuse","This characteristic predominantly applies to product components which are sold on to form part of larger or more complex products. Examples include semiconductors and car parts.\n\nThis characteristic does not apply to products that may have significant operational impacts, if the communication of such impacts are likely to influence customer decision-making. For example, this characteristic does not apply to livestock rearing, as communication on animal welfare and/or use of antibiotics may influence end-customer decisions. ","No"]
["Fishing","15.a",{"$f":"B1083","v":"15.a"},"BE15-E-H-1","FishingBE15-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","15.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","15.b","15.b","BE15-E-L-1","FishingBE15-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","15.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",16.100000000000001,16.100000000000001,"BE15-T-H-1","FishingBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","16.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Fishing",16.2,16.2,"BE15-T-H-2","FishingBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Fishing",16.3,16.3,"BE15-T-H-3","FishingBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","16.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Fishing",16.399999999999899,16.400000000000002,"BE15-T-H-4","FishingBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","16.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Fishing",16.5,16.5,"BE15-T-H-5","FishingBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","16.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Fishing",16.600000000000001,16.600000000000001,"BE15-T-H-6","FishingBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Fishing",16.7,16.7,"BE15-T-H-7","FishingBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","16.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Fishing",16.8,{"$f":"ROUNDUP(B1092,3)","v":16.8},"BE17-T-H-1",{"$f":"A1092&\"\"&D1092","v":"FishingBE17-T-H-1"},"High","Our business's goods may contain harmful substances",{"$f":"C1092&\" \"&G1092","v":"16.8 Our business's goods may contain harmful substances"},"\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Fishing",16.899999999999899,16.900000000000002,"BE17-T-H-2","FishingBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","16.9 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Fishing",16.11,16.11,"BE17-T-H-3","FishingBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","16.11 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Fishing",16.12,16.12,"BE17-T-H-4","FishingBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","16.12 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Fishing",16.13,16.13,"BE17-T-H-5","FishingBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Fishing",16.14,16.14,"BE17-T-H-6","FishingBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","16.14 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Fishing",16.149999999999899,16.150000000000002,"BE17-T-H-7","FishingBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","16.15 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Fishing",16.16,16.16,"BE17-T-H-8","FishingBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Fishing",16.170000000000002,16.170000000000002,"BE17-T-L-3","FishingBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","16.17 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Fishing","16.a",{"$f":"B1101","v":"16.a"},"BE16-E-H-1","FishingBE16-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","16.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","16.b","16.b","BE16-E-L-1","FishingBE16-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","16.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",17.100000000000001,17.100000000000001,"BE17-T-H-1","FishingBE17-T-H-1","High","Our business's goods may contain harmful substances","17.1 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Fishing",17.2,17.2,"BE17-T-H-2","FishingBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","17.2 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Fishing",17.3,17.3,"BE17-T-H-3","FishingBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","17.3 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Fishing",17.399999999999899,17.400000000000002,"BE17-T-H-4","FishingBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","17.4 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Fishing",17.5,17.5,"BE17-T-H-5","FishingBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","17.5 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Fishing",17.600000000000001,17.600000000000001,"BE17-T-H-6","FishingBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","17.6 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Fishing",17.7,17.7,"BE17-T-H-7","FishingBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Fishing",17.8,17.8,"BE17-T-H-8","FishingBE17-T-H-8","High","Our business's products may be addictive","17.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Fishing",17.899999999999899,17.900000000000002,"BE17-T-L-1","FishingBE17-T-L-1","Low","Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","17.9 Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","This characteristic applies to goods that are highly homogenous, which have not undergone significant processing (e.g. raw agricultural inputs). ","Yes"]
["Fishing",17.11,17.11,"BE17-T-L-2","FishingBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","No"]
["Fishing",17.12,17.12,"BE17-T-L-3","FishingBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","17.12 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Fishing","17.a",{"$f":"B1114","v":"17.a"},"BE17-E-H-1","FishingBE17-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","17.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","17.b","17.b","BE17-E-L-1","FishingBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",18.100000000000001,18.100000000000001,"BE18-T-H-1","FishingBE18-T-H-1","High","Our business's products depend on fossil fuels to operate","18.1 Our business's products depend on fossil fuels to operate","This characteristic applies to products which force users to emit greenhouse gases when used as intended. Examples include the manufacture and sale of machinery dependent on fossil fuel combustion.\n\nThis characteristic does not apply to electric goods which can be powered by batteries or power outlets. \n","No"]
["Fishing",18.2,18.2,"BE18-T-H-2","FishingBE18-T-H-2","High","Our business's products are themselves a greenhouse gas","18.2 Our business's products are themselves a greenhouse gas","Examples include, but are not limited to, carbon dioxide, methane, ozone, nitrous oxide, and chlorofluorocarbons.","No"]
["Fishing",18.3,18.3,"BE18-T-H-3","FishingBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Fishing",18.399999999999899,18.400000000000002,"BE18-T-H-4","FishingBE18-T-H-4","High","Our business's products contain greenhouse gases which may be emitted during use or at end of life","18.4 Our business's products contain greenhouse gases which may be emitted during use or at end of life","This characteristic applies to products which contain greenhouse gases in their formulations. Examples include pressurized containers that utilize nitrous oxide, and products that contain hydrofluorocarbons such as some refrigerants and tire inflators.","No"]
["Fishing",18.5,18.5,"BE18-T-L-1","FishingBE18-T-L-1","Low","Our business's products force users to emit negligible amounts of greenhouse gases","18.5 Our business's products force users to emit negligible amounts of greenhouse gases","Examples of negligible greenhouse gas emissions include candles and scent diffusers.","No"]
["Fishing",18.600000000000001,18.600000000000001,"BE18-T-U-1","FishingBE18-T-U-1","Unlikely","Our business's products do not force the user to emit greenhouse gases during use or post-use","18.6 Our business's products do not force the user to emit greenhouse gases during use or post-use","This includes products where greenhouse gas emissions occur as a natural result of decomposition, even if it takes many years (e.g. the break-down of plastics).","Yes"]
["Fishing","18.a",{"$f":"B1122","v":"18.a"},"BE18-E-H-1","FishingBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","18.b","18.b","BE18-E-L-1","FishingBE18-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","18.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",19.100000000000001,19.100000000000001,"BE19-T-H-1","FishingBE19-T-H-1","High","Our business's products or key components within products are designed for single or temporary use","19.1 Our business's products or key components within products are designed for single or temporary use","Temporary use includes products that have a lifespan of less than a year. This characteristic is not applicable to goods which end up fully consumed.","No"]
["Fishing",19.2,19.2,"BE19-T-H-3","FishingBE19-T-H-3","High","Our business's products require disassembly by the end user to be repurposed","19.2 Our business's products require disassembly by the end user to be repurposed","This characteristic typically applies to physical goods whose material composition can make it difficult to recycle via municipal waste infrastructure. Examples include electrical goods and batteries. ","No"]
["Fishing",19.3,19.3,"BE19-T-H-4","FishingBE19-T-H-4","High","Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","19.3 Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","This includes physical goods which are typically replaced or which need replacing within 10 years.","No"]
["Fishing",19.399999999999899,19.400000000000002,"BE19-T-L-1","FishingBE19-T-L-1","Low","Our business does not sell physical goods","19.4 Our business does not sell physical goods","This characteristic applies to most services (e.g. professional services).\n \nThis characteristic does not apply to services which provide physical goods to customers in support of that service as a central part of revenue-generation (e.g. food and beverage services). ","No"]
["Fishing",19.5,19.5,"BE19-T-L-2","FishingBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","Yes"]
["Fishing",19.600000000000001,19.600000000000001,"BE19-T-L-3","FishingBE19-T-L-3","Low","Our business sells homogeneous materials which can be widely repurposed","19.6 Our business sells homogeneous materials which can be widely repurposed","Homogeneous materials are those with a uniform composition that cannot be physically separated into different materials. \n\nThis characteristic applies to goods that do not require disassembly before repurposing. Examples include natural resources such as crops, gemstones and basic metals. ","No"]
["Fishing","19.a",{"$f":"B1130","v":"19.a"},"BE19-E-H-1","FishingBE19-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","19.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","19.b","19.b","BE19-E-L-1","FishingBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",20.100000000000001,20.100000000000001,"BE20-T-H-1","FishingBE20-T-H-1","High","Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","20.1 Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","Ethical breaches refer to activities that by international standards are considered illegal. This applies if the specific nature of the activity is increasing the risk of such ethical breaches.","Yes"]
["Fishing",20.2,20.2,"BE20-T-H-2","FishingBE20-T-H-2","High","Our business's goods and services are intended to impact people's health","20.2 Our business's goods and services are intended to impact people's health","This characteristic applies to goods and services which directly target people's physical or mental health. Examples include pharmaceutical products and healthcare services. \n\nIt excludes goods and services which indirectly facilitate health improvements, such as wearable technology or wellbeing-related services.","No"]
["Fishing",20.3,20.3,"BE23-T-H-1","FishingBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Fishing",20.399999999999899,20.400000000000002,"BE20-T-H-3","FishingBE20-T-H-3","High","Our business collects or handles sensitive information and personal data","20.4 Our business collects or handles sensitive information and personal data","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Fishing",20.5,20.5,"BE20-T-H-4","FishingBE20-T-H-4","High","Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","20.5 Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","Innovation may take the form of technology, concept or business model. This characteristic applies where innovation used by a business is subject to significant public discussion of ethical concerns (e.g. cryptocurrencies).","No"]
["Fishing",20.6,20.6,"BE17-T-H-8","FishingBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Fishing",20.7,20.7,"BE20-T-H-5","FishingBE20-T-H-5","High","Our business facilitates interactions with potentially vulnerable groups","20.7 Our business facilitates interactions with potentially vulnerable groups","\nVulnerable groups include children, elderly and indigenous people and others who may be targeted and mistreated.\n \nThis characteristic applies where a significant proportion of interactions are likely to be vulnerable individuals (e.g. tourism trips on indigenous land).\n\nThis characteristic does not apply whereby a business's day-to-day interactions are broadly reflective of the population.","No"]
["Fishing",20.8,20.8,"BE20-T-H-6","FishingBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","20.8 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Fishing","20.a",{"$f":"B1140","v":"20.a"},"BE20-E-H-1","FishingBE20-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","20.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","20.b","20.b","BE20-E-L-1","FishingBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",21.1,21.1,"BE21-T-H-1","FishingBE21-T-H-1","High","Our business's value largely resides in intangible assets that are not tied to physical locations","21.1 Our business's value largely resides in intangible assets that are not tied to physical locations","This characteristic applies to businesses where a significant portion of their fixed assets are made up of intangible assets. Intangible assets are non-physical assets owned by the business, such as patents, product recipes, copyrights, and intellectual property.\n\nHaving significant levels of intangible assets increases the risk of not paying the right tax in the right place, as intangible assets can often be moved between subsidiaries in the same company or across the borders of tax jurisdictions. This can be done without causing any impact on the day-to-day operation of the company, but with serious implications to tax rates. This disconnect makes it possible for companies to structure their taxes in a way that doesn't reflect the 'economic reality' of how and where income is generated.","No"]
["Fishing",21.2,21.2,"BE21-T-H-2","FishingBE21-T-H-2","High","Our business's activities are premised on the movement between multiple countries or jurisdictions","21.2 Our business's activities are premised on the movement between multiple countries or jurisdictions","This characteristic applies to companies that earn a significant portion of income from the transport goods or people across national or tax borders as part of their product or service offering. \n\nOperating in multiple jurisdictions often means that companies need to divide the costs of inputs and labour, and split the revenues earned from the good or service between the different tax jurisdictions. This can require judgment calls and a degree of subjectivity, increasing the risk that companies either inadvertently misallocate taxable income, or use the opportunity to strategically minimize their taxes owed by allocating more income to the lower-tax jurisdiction.","Yes"]
["Fishing",21.3,21.3,"BE21-C-S-H-1","FishingBE21-C-S-H-1","High","Our business has a complex structure where there is no immediate transparency of ownership and/or control","21.3 Our business has a complex structure where there is no immediate transparency of ownership and/or control","Ownership and control are somewhat intertwined concepts. Control relates to the ultimate operational decisions of a company. Control is often tied to the beneficial owners of a company.\n\nA beneficial owner is that who either: ultimately owns or controls more than 25% of a company’s shares or voting rights (whether directly or indirectly); or exercises controls over the management of the company in any other way.\n\nIf a company has several layers of corporate officers, shareholders and personal service companies it makes it difficult to see who the beneficial owners are.\n\nGood practice would be clearly stating the beneficial owners of all shareholdings of more than 10% in the company.","NA"]
["Fishing",21.4,21.4,"BE21-C-S-H-2","FishingBE21-C-S-H-2","High","Our business is registered in a recognised 'tax haven'","21.4 Our business is registered in a recognised 'tax haven'","A tax haven is generally an offshore country that offers foreign individuals and businesses little or no tax liability. Examples include the Cayman Islands, Bermuda, Switzerland and Jersey.","NA"]
["Fishing",21.5,21.5,"BE21-C-S-L-1","FishingBE21-C-S-L-1","Low","Our business is a registered charity","21.5 Our business is a registered charity","A charity is an organisation with specific purposes defined in law to be charitable, and is exclusively for public benefit.","NA"]
["Fishing","21.a",{"$f":"B1147","v":"21.a"},"BE21-E-H-1","FishingBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","21.b","21.b","BE21-E-L-1","FishingBE21-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","21.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",22.1,22.1,"BE22-T-H-1","FishingBE22-T-H-1","High","Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","22.1 Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","Extensive greenhouse gas emissions are those associated with heavy polluting industries or businesses whose products generate significant greenhouse gases. Such activities typically have a precedent for lobbying against environmental regulation or carbon pricing.","No"]
["Fishing",22.2,22.2,"BE08-T-H-1","FishingBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Fishing",22.3,22.3,"BE22-T-H-2","FishingBE22-T-H-2","High","Our business is highly regulated by data privacy laws","22.3 Our business is highly regulated by data privacy laws","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Fishing",22.4,22.4,"BE22-T-H-3","FishingBE22-T-H-3","High","Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","22.4 Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","This characteristic applies where the company may have a financial interest in inhibiting research and/or regulation around the social or environmental impacts of substances (typically metals, minerals or chemicals), which may undermine employee or customer health.","No"]
["Fishing",22.5,22.5,"BE20-T-H-6","FishingBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Fishing",22.6,22.6,"BE22-T-H-4","FishingBE22-T-H-4","High","Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","22.6 Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","This applies where there is either a precedent for lobbying or an anticipated growth in lobbying against advancing social and environmental legislation. A growth in lobbying can be expected where there has already been substantial discussion about incoming legislation that will threaten the ability to do business as usual. Examples include a carbon tax or sugar tax.","Yes"]
["Fishing",22.7,22.7,"BE22-C-O-H-1","FishingBE22-C-O-H-1","High","Our business is heavily subsidised by the government","22.7 Our business is heavily subsidised by the government","A subsidy is a direct or indirect payment to individuals or firms, usually in the form of a cash payment from the government or a targeted tax cut. Examples of heavily subsidised industries include agriculture and oil and gas.","NA"]
["Fishing",22.8,{"$f":"ROUNDUP(B1156,3)","v":22.8},"BE22-C-S-L-1",{"$f":"A1156&\"\"&D1156","v":"FishingBE22-C-S-L-1"},"Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations",{"$f":"C1156&\" \"&G1156","v":"22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations"},"Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Fishing","22.a",{"$f":"B1157","v":"22.a"},"BE22-E-H-1","FishingBE22-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","22.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","22.b","22.b","BE22-E-L-1","FishingBE22-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","22.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fishing",23.1,23.1,"BE23-T-H-1","FishingBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","23.1 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Fishing",23.3,23.3,"BE23-T-L-1","FishingBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","Yes"]
["Fishing","23.a",{"$f":"B1161","v":"23.a"},"BE23-E-H-1","FishingBE23-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","23.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fishing","23.b","23.b","BE23-E-L-1","FishingBE23-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","23.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Forestry and logging",1.1000000000000001,1.1000000000000001,"BE01-T-H-1","Forestry and loggingBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","1.1 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Forestry and logging",1.2,1.2,"BE01-T-H-2","Forestry and loggingBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","1.2 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Forestry and logging",1.3,1.3,"BE01-T-H-3","Forestry and loggingBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","1.3 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","No"]
["Forestry and logging",1.4,1.4,"BE01-T-H-4","Forestry and loggingBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","Yes"]
["Forestry and logging",1.5,1.5,"BE01-T-H-5","Forestry and loggingBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","1.5 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Forestry and logging",1.6,1.6,"BE01-T-H-6","Forestry and loggingBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","1.6 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Forestry and logging",1.7,1.7,"BE01-C-O-L-1","Forestry and loggingBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Forestry and logging","1.a",{"$f":"B1170","v":"1.a"},"BE01-E-H-1","Forestry and loggingBE01-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","1.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","1.b","1.b","BE01-E-L-1","Forestry and loggingBE01-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","1.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Forestry and logging",2.1,2.1,"BE02-T-H-1","Forestry and loggingBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","No"]
["Forestry and logging",2.2000000000000002,2.2000000000000002,"BE02-T-H-2","Forestry and loggingBE02-T-H-2","High","Our business uses water as a core product input","2.2 Our business uses water as a core product input","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Water is a core input if it is embedded into, or necessarily consumed in the creation of physical goods. Examples include the production of crops and livestock, some types of consumables, processed foods and beverage products.","Yes"]
["Forestry and logging",2.2999999999999901,2.2999999999999998,"BE02-T-H-3","Forestry and loggingBE02-T-H-3","High","Our business generates contaminated wastewater which requires specialized treatment","2.3 Our business generates contaminated wastewater which requires specialized treatment","Specialized treatment is typically biological, chemical or physical and refers to that which is different and additional to treatment carried out by municipal water treatment systems. Without treatment specific to its contaminants, wastewater could harm the surrounding environment upon emission. \n \nThis characteristic does not apply to businesses whose processes create wastewater that can be managed by municipal water treatment systems (e.g. when wastewater contaminants are produced by standard cleaning and sanitation practices).","No"]
["Forestry and logging",2.4,2.4,"BE02-T-L-1","Forestry and loggingBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","No"]
["Forestry and logging",2.5,2.5,"BE02-C-O-L-1","Forestry and loggingBE02-C-O-L-1","Low","Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","2.5 Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","This characteristic applies when all company owned or controlled sites are in areas designated as ‘low risk’ by the WRI Water Risk Atlas, and where it is reasonable to expect standard wastewater treatment utilities to neutralise wastewater to safe discharge characteristics.","NA"]
["Forestry and logging","2.a",{"$f":"B1177","v":"2.a"},"BE02-E-H-1","Forestry and loggingBE02-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","2.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","2.b","2.b","BE02-E-L-1","Forestry and loggingBE02-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","2.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Forestry and logging",3.1,3.1,"BE03-T-H-1","Forestry and loggingBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Forestry and logging",3.2,3.2,"BE03-T-H-2","Forestry and loggingBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","3.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","Yes"]
["Forestry and logging",3.3,3.3,"BE03-T-H-3","Forestry and loggingBE03-T-H-3","High","Our business harvests plants or animals from the wild","3.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Forestry and logging",3.4,3.4,"BE03-T-H-4","Forestry and loggingBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","Yes"]
["Forestry and logging",3.5,3.5,"BE03-T-H-5","Forestry and loggingBE03-T-H-5","High","Our business relies on animal testing to develop its products","3.5 Our business relies on animal testing to develop its products","Reliance on animal testing may be the result of regulatory compliance, or typical industry business practice (e.g. cosmetics and pharmaceutical development).\n \nThis characteristic applies when the business activity is directly reliant on animal testing to operate.","No"]
["Forestry and logging",3.6,3.6,"BE03-T-U-1","Forestry and loggingBE03-T-U-1","Unlikely","Our business does not own or manage any natural resources, including large swathes of land","3.6 Our business does not own or manage any natural resources, including large swathes of land","This characteristic applies if a business owns large swathes of land, but that land is not suitable and intended for natural resource management (e.g. large manufacturing sites, or solar/wind farms).","No"]
["Forestry and logging","3.a",{"$f":"B1185","v":"3.a"},"BE03-E-H-1","Forestry and loggingBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","3.b","3.b","BE03-E-L-1","Forestry and loggingBE03-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","3.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Forestry and logging",4.0999999999999899,4.1000000000000005,"BE04-T-H-1","Forestry and loggingBE04-T-H-1","High","Our business transforms, refines or combines raw materials","4.1 Our business transforms, refines or combines raw materials","Raw materials are substances in their natural state that will be used in the primary production of other goods.\n\nExamples include many kinds of manufacturing, such as that of most foods, petroleum products and chemicals.","No"]
["Forestry and logging",4.2,4.2,"BE04-T-H-2","Forestry and loggingBE04-T-H-2","High","Our business's products are made of multiple product inputs","4.2 Our business's products are made of multiple product inputs","Product inputs are the materials and components which constitute a physical product.\n \nThis characteristic does not apply to services where the sale of physical goods is not central to revenue-generation, even when operational inputs such as vehicles or machinery may be central to the provision of the service (e.g. tour operators which use tour buses). This characteristic does apply for services when supplementary goods made of multiple product inputs are provided to the customer to consume (e.g. some health care and food services where food or medicines are consumed).","No"]
["Forestry and logging",4.3,4.3,"BE04-T-H-3","Forestry and loggingBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","No"]
["Forestry and logging",4.4000000000000004,4.4000000000000004,"BE04-T-H-4","Forestry and loggingBE04-T-H-4","High","Our business relies heavily on outsourced labour","4.4 Our business relies heavily on outsourced labour","Outsourced labour is the practice of hiring a party outside a company to deliver services or manufacture goods which would conventionally be completed in-house by the company's own employees. It is usually undertaken as a cost-cutting measure. \n \nThis does not apply when the outsourced function is not central to the business model (e.g. cleaning, or human resources), or where the business activity being outsourced sits within the same business activity. Commonly outsourced activities include the use of call centres for customer services, and external market research.","No"]
["Forestry and logging",4.5,4.5,"BE04-T-H-5","Forestry and loggingBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Forestry and logging",4.5999999999999899,4.6000000000000005,"BE04-T-H-6","Forestry and loggingBE04-T-H-6","High","Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","4.6 Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","This typically applies when the procurement of one or more product inputs, central to revenue-generation, are associated with ethical breaches (e.g. the reliance on conflict minerals).","No"]
["Forestry and logging",4.7,4.7,"BE04-T-L-1","Forestry and loggingBE04-T-L-1","Low","Our business only procures ancillary goods and services for its own operations","4.7 Our business only procures ancillary goods and services for its own operations","Ancillary goods are those used or consumed in the course of day-to-day operations (e.g. office supplies, cleaning products, IT equipment). Examples include professional services and others in the knowledge economy.","No"]
["Forestry and logging","4.a",{"$f":"B1194","v":"4.a"},"BE04-E-H-1","Forestry and loggingBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","4.b","4.b","BE04-E-L-1","Forestry and loggingBE04-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","4.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Forestry and logging",5.0999999999999899,5.1000000000000005,"BE01-T-H-4","Forestry and loggingBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","5.1 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","Yes"]
["Forestry and logging",5.2,5.2,"BE05-T-H-1","Forestry and loggingBE05-T-H-1","High","Our business manages, stores or distributes potentially harmful substances as a core activity","5.2 Our business manages, stores or distributes potentially harmful substances as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Forestry and logging",5.3,5.3,"BE05-T-H-2","Forestry and loggingBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","Yes"]
["Forestry and logging",5.4,5.4,"BE05-T-H-3","Forestry and loggingBE05-T-H-3","High","Our business generates significant quantities of harmful substances as an operational by-product","5.4 Our business generates significant quantities of harmful substances as an operational by-product","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic applies to operational activities that could reasonably be expected to contribute to air, water or soil pollution via emission of harmful substances.","No"]
["Forestry and logging",5.5,5.5,"BE01-T-H-1","Forestry and loggingBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","5.5 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Forestry and logging",5.6,5.6,"BE05-T-H-4","Forestry and loggingBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","5.6 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Forestry and logging",5.7,5.7,"BE05-T-H-5","Forestry and loggingBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","5.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Forestry and logging",5.8,5.8,"BE05-T-L-1","Forestry and loggingBE05-T-L-1","Low","Our business delivers services which do not emit harmful substances or require the use of heavy machinery","5.8 Our business delivers services which do not emit harmful substances or require the use of heavy machinery","A service does not involve the sale of physical goods. Services that may fulfil this characteristic include those within the knowledge economy.","No"]
["Forestry and logging",5.9,5.9,"BE05-T-L-2","Forestry and loggingBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Forestry and logging",5.1100000000000003,5.1100000000000003,"BE05-T-L-3","Forestry and loggingBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","5.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Forestry and logging","5.a",{"$f":"B1206","v":"5.a"},"BE05-E-H-1","Forestry and loggingBE05-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","5.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","5.b","5.b","BE05-E-L-1","Forestry and loggingBE05-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","5.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Forestry and logging",6.1,6.1,"BE01-T-H-2","Forestry and loggingBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","6.1 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Forestry and logging",6.2,6.2,"BE01-T-H-3","Forestry and loggingBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","6.2 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","No"]
["Forestry and logging",6.3,6.3,"BE01-T-H-4","Forestry and loggingBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","Yes"]
["Forestry and logging",6.4,6.4,"BE01-T-H-5","Forestry and loggingBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","6.4 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Forestry and logging",6.5,6.5,"BE01-T-H-6","Forestry and loggingBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","6.5 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Forestry and logging",6.6,6.6,"BE06-T-H-1","Forestry and loggingBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","No"]
["Forestry and logging",6.7,6.7,"BE01-T-H-1","Forestry and loggingBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","6.7 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Forestry and logging",6.8,6.8,"BE06-T-H-2","Forestry and loggingBE06-T-H-2","High","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","6.8 Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","Certain activities release extensive greenhouse gases outside of burning fossil fuels, such as through chemical reactions. Examples include cement production or livestock rearing.","Yes"]
["Forestry and logging","6.a",{"$f":"B1216","v":"6.a"},"BE06-E-H-1","Forestry and loggingBE06-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","6.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","6.b","6.b","BE06-E-L-1","Forestry and loggingBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Forestry and logging",7.1,7.1,"BE07-T-H-1","Forestry and loggingBE07-T-H-1","High","Our business produces high quantities of operational by-products","7.1 Our business produces high quantities of operational by-products","A by-product is a secondary product derived from a production process, manufacturing process or chemical reaction. It is not the primary product or service being produced. \n\nHigh quantities of operational by-products would represent a defining business feature and would require active and ongoing management.","No"]
["Forestry and logging",7.2,7.2,"BE07-T-H-2","Forestry and loggingBE07-T-H-2","High","Our business's operations generate high quantities of hazardous waste","7.2 Our business's operations generate high quantities of hazardous waste","Waste is considered hazardous if it is flammable, corrosive, highly reactive or toxic. High quantities of hazardous waste would represent a defining business feature and would require active and ongoing management.","No"]
["Forestry and logging",7.3,{"$f":"ROUNDUP(B1220,3)","v":7.3},"BE07-T-H-3",{"$f":"A1220&\"\"&D1220","v":"Forestry and loggingBE07-T-H-3"},"High","Our business' core product inputs are perishable",{"$f":"C1220&\" \"&G1220","v":"7.3 Our business' core product inputs are perishable"},"A core input is one that is embedded into, or necessarily consumed in the creation of physical goods. A perishable input is one that decays quickly.","No"]
["Forestry and logging",7.4,7.4,"BE07-T-H-4","Forestry and loggingBE07-T-H-4","High","Our business's products are perishable","7.4 Our business's products are perishable","A perishable product is one that decays quickly. Examples include food-based products and pharmaceuticals.","No"]
["Forestry and logging",7.5,7.5,"BE07-T-L-1","Forestry and loggingBE07-T-L-1","Low","Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","7.5 Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","This characteristic applies if a company sells virtual or digital products, or if a company provides a service that is supported by digital platforms. Examples include professional services and digital media.","No"]
["Forestry and logging",7.6,7.6,"BE07-T-L-2","Forestry and loggingBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","Yes"]
["Forestry and logging","7.a",{"$f":"B1224","v":"7.a"},"BE07-E-H-1","Forestry and loggingBE07-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","7.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","7.b","7.b","BE07-E-L-1","Forestry and loggingBE07-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","7.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Forestry and logging",8.1,8.1,"BE03-T-H-1","Forestry and loggingBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","8.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Forestry and logging",8.1999999999999904,8.1999999999999993,"BE03-T-H-2","Forestry and loggingBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","8.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","Yes"]
["Forestry and logging",8.3000000000000007,8.3000000000000007,"BE03-T-H-3","Forestry and loggingBE03-T-H-3","High","Our business harvests plants or animals from the wild","8.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Forestry and logging",8.4,8.4,"BE03-T-H-4","Forestry and loggingBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","Yes"]
["Forestry and logging",8.5,8.5,"BE05-T-H-4","Forestry and loggingBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","8.5 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Forestry and logging",8.6,8.6,"BE08-T-H-1","Forestry and loggingBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","8.6 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","Yes"]
["Forestry and logging",8.6999999999999904,8.6999999999999993,"BE08-T-H-2","Forestry and loggingBE08-T-H-2","High","Our business is likely to operate in or near areas of high biodiversity or cultural value","8.7 Our business is likely to operate in or near areas of high biodiversity or cultural value","A biodiverse area is one with high concentrations of endemic or rare species that are significant at a global or regional level. Examples include rainforests or mangroves. \n\nAn area of cultural value is one of cultural, archaeological, historical, religious or sacred significance. Examples include land belonging to indigenous peoples.\n\nThis characteristic applies to activities which require very specific natural environments to operate (e.g. various forms of aquaculture).","Yes"]
["Forestry and logging",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","Forestry and loggingBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","No"]
["Forestry and logging","8.a",{"$f":"B1234","v":"8.a"},"BE08-E-H-1","Forestry and loggingBE08-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","8.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","8.b","8.b","BE08-E-L-1","Forestry and loggingBE08-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","8.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Forestry and logging",9.1,9.1,"BE09-T-H-1","Forestry and loggingBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","Yes"]
["Forestry and logging",9.1999999999999904,9.1999999999999993,"BE09-T-H-2","Forestry and loggingBE09-T-H-2","High","Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","9.2 Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","This characteristic is likely to apply if the business activity occurs in a remote location with limited access to labour (e.g. mining).","Yes"]
["Forestry and logging",9.3000000000000007,9.3000000000000007,"BE05-T-H-4","Forestry and loggingBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","9.3 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Forestry and logging",9.4,9.4,"BE09-T-H-3","Forestry and loggingBE09-T-H-3","High","Our business requires the repeated acquisition or control of new land","9.4 Our business requires the repeated acquisition or control of new land","This characteristic is likely to apply if the business activity is premised on continuous expansion or if there is a high turnover of site ownership (e.g. real estate development).","No"]
["Forestry and logging",9.5,9.5,"BE08-T-H-1","Forestry and loggingBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","9.5 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","Yes"]
["Forestry and logging",9.6,9.6,"BE09-T-H-4","Forestry and loggingBE09-T-H-4","High","Our business may have the potential to disrupt local activities and livelihoods","9.6 Our business may have the potential to disrupt local activities and livelihoods","This characteristic captures a variety of disruptive activities not explicitly covered elsewhere. Examples include noise pollution or genetic cross-contamination.","Yes"]
["Forestry and logging",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Forestry and loggingBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Forestry and logging",9.8000000000000007,9.8000000000000007,"BE09-T-H-5","Forestry and loggingBE09-T-H-5","High","Our business's activities emit high amounts of harmful substances into nature","9.8 Our business's activities emit high amounts of harmful substances into nature","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic only applies if the harmful substances are likely to have a direct negative impact on local communities. If a business activity emits harmful substances, but these are unlikely to escape from company premises into nature due to operating processes, this characteristic does not apply. \n","NA"]
["Forestry and logging",9.9,9.9,"BE09-T-L-1","Forestry and loggingBE09-T-L-1","Low","Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","9.9 Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","A built-up area is one that has a high concentration of human settlement, such as cities and towns.\n\nPollution is the introduction of contaminants into the natural environment that cause adverse change. Pollution can take the form of chemical substances or energy, such as noise, heat, or light.","No"]
["Forestry and logging",9.11,9.11,"BE05-T-L-3","Forestry and loggingBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","9.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Forestry and logging",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","Forestry and loggingBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Forestry and logging","9.a",{"$f":"B1247","v":"9.a"},"BE09-E-H-1","Forestry and loggingBE09-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","9.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","9.b","9.b","BE09-E-L-1","Forestry and loggingBE09-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","9.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Forestry and logging",10.1,10.1,"BE10-T-H-1","Forestry and loggingBE10-T-H-1","High","Our business's activities may expose employees to harmful substances","10.1 Our business's activities may expose employees to harmful substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Forestry and logging",10.1999999999999,10.199999999999999,"BE10-T-H-2","Forestry and loggingBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","10.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","Yes"]
["Forestry and logging",10.3,10.3,"BE10-T-H-3","Forestry and loggingBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","10.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Forestry and logging",10.4,10.4,"BE10-T-H-4","Forestry and loggingBE10-T-H-4","High","Our business uses heavy machinery","10.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","Yes"]
["Forestry and logging",10.5,10.5,"BE10-T-H-5","Forestry and loggingBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","10.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","Yes"]
["Forestry and logging",10.6,10.6,"BE10-T-H-6","Forestry and loggingBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","10.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Forestry and logging",10.7,10.7,"BE10-T-H-7","Forestry and loggingBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Forestry and logging",10.8,10.8,"BE10-T-H-8","Forestry and loggingBE10-T-H-8","High","Our business's activities may expose employees to dangerous physical environments","10.8 Our business's activities may expose employees to dangerous physical environments","A dangerous physical environment is one where presence of physical hazards puts employees at risk of injury or long-term health issues. Such hazards include heights, noise, radiation and pressure.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","Yes"]
["Forestry and logging","10.a",{"$f":"B1257","v":"10.a"},"BE10-E-H-1","Forestry and loggingBE10-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","10.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","10.b","10.b","BE10-E-L-1","Forestry and loggingBE10-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","10.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Forestry and logging",11.1,11.1,"BE11-T-H-1","Forestry and loggingBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","11.1 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Forestry and logging",11.2,11.2,"BE11-T-H-3","Forestry and loggingBE11-T-H-3","High","Our business has a significant proportion of temporary workers","11.2 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Forestry and logging",11.3,11.3,"BE11-T-H-4","Forestry and loggingBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","11.3 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Forestry and logging",11.4,11.4,"BE11-T-H-5","Forestry and loggingBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","11.4 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Forestry and logging",11.5,11.5,"BE11-T-H-6","Forestry and loggingBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","11.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Forestry and logging",11.6,11.6,"BE11-T-H-7","Forestry and loggingBE11-T-H-7","High","Our business is part of the gig-economy","11.6 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Forestry and logging",11.7,11.7,"BE11-T-H-8","Forestry and loggingBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Forestry and logging",11.8,11.8,"BE11-T-L-1","Forestry and loggingBE11-T-L-1","Low","The vast majority of our business's employees are high-skilled and well paid","11.8 The vast majority of our business's employees are high-skilled and well paid","This is applicable to business activities where employee functions, central to revenue-generation, require high-levels of education, training or technical ability to execute.","No"]
["Forestry and logging",11.9,11.9,"BE11-C-S-L-1","Forestry and loggingBE11-C-S-L-1","Low","Our lowest paid employee earns more than the local average salary in all countries of operation","11.9 Our lowest paid employee earns more than the local average salary in all countries of operation","National average salary data does not refer to sector or industry averages, but rather national averages across all parts of the economy. Such information is widely available online.\n\nThis characteristic does not apply in the instance that a national average salary falls below the country's living wage.","NA"]
["Forestry and logging","11.a",{"$f":"B1268","v":"11.a"},"BE11-E-H-1","Forestry and loggingBE11-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","11.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","11.b","11.b","BE11-E-L-1","Forestry and loggingBE11-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","11.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Forestry and logging",12.1,12.1,"BE11-T-H-3","Forestry and loggingBE11-T-H-3","High","Our business has a significant proportion of temporary workers","12.1 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Forestry and logging",12.2,12.2,"BE11-T-H-4","Forestry and loggingBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","12.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Forestry and logging",12.3,12.3,"BE11-T-H-5","Forestry and loggingBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","12.3 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Forestry and logging",12.4,12.4,"BE12-T-H-1","Forestry and loggingBE12-T-H-1","High","Our business's activities risk relying on child or forced labour","12.4 Our business's activities risk relying on child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","Yes"]
["Forestry and logging",12.5,12.5,"BE11-T-H-6","Forestry and loggingBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Forestry and logging",12.6,12.6,"BE11-T-H-8","Forestry and loggingBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","12.6 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Forestry and logging",12.7,12.7,"BE11-T-H-7","Forestry and loggingBE11-T-H-7","High","Our business is part of the gig-economy","12.7 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Forestry and logging",12.8,12.8,"BE10-T-H-6","Forestry and loggingBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","12.8 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Forestry and logging","12.a",{"$f":"B1278","v":"12.a"},"BE12-E-H-1","Forestry and loggingBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","12.b","12.b","BE12-E-L-1","Forestry and loggingBE12-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","12.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Forestry and logging",13.1,13.1,"BE13-T-H-1","Forestry and loggingBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Forestry and logging",13.2,13.2,"BE11-T-H-4","Forestry and loggingBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","13.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Forestry and logging",13.3,13.3,"BE13-C-O-H-1","Forestry and loggingBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","13.3 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Forestry and logging","13.a",{"$f":"B1283","v":"13.a"},"BE13-E-H-1","Forestry and loggingBE13-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","13.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","13.b","13.b","BE13-E-L-1",{"$f":"A1284&\"\"&D1284","v":"Forestry and loggingBE13-E-L-1"},"Low","None of the low risk characteristics adequately describe why this business is low risk",{"$f":"C1284&\" \"&G1284","v":"13.b None of the low risk characteristics adequately describe why this business is low risk"},null,"No"]
["Forestry and logging",14.1,{"$f":"ROUNDUP(B1285,3)","v":14.1},"BE10-T-H-1","Forestry and loggingBE10-T-H-1","High","Our business‚Äôs activities could expose employees to hazardous substances","14.1 Our business‚Äôs activities could expose employees to hazardous substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Forestry and logging",14.2,14.2,"BE10-T-H-2","Forestry and loggingBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","14.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","Yes"]
["Forestry and logging",14.3,14.3,"BE10-T-H-3","Forestry and loggingBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Forestry and logging",14.4,14.4,"BE10-T-H-4","Forestry and loggingBE10-T-H-4","High","Our business uses heavy machinery","14.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","Yes"]
["Forestry and logging",14.5,14.5,"BE10-T-H-5","Forestry and loggingBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","14.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","Yes"]
["Forestry and logging",14.6,14.6,"BE10-T-H-6","Forestry and loggingBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Forestry and logging",14.7,14.7,"BE10-T-H-7","Forestry and loggingBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","14.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Forestry and logging",14.8,14.8,"BE11-T-H-1","Forestry and loggingBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","14.8 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Forestry and logging",14.9,14.9,"BE11-T-H-3","Forestry and loggingBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Forestry and logging",14.11,14.11,"BE11-T-H-4","Forestry and loggingBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","14.11 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Forestry and logging",14.12,14.12,"BE11-T-H-5","Forestry and loggingBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","14.12 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Forestry and logging",14.13,14.13,"BE12-T-H-1","Forestry and loggingBE12-T-H-1","High","Our business's activities have documented cases of child or forced labour","14.13 Our business's activities have documented cases of child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","Yes"]
["Forestry and logging",14.14,14.14,"BE11-T-H-6","Forestry and loggingBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Forestry and logging",14.15,14.15,"BE11-T-H-8","Forestry and loggingBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","14.15 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Forestry and logging",14.16,14.16,"BE11-T-H-7","Forestry and loggingBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Forestry and logging",14.17,14.17,"BE13-T-H-1","Forestry and loggingBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","14.17 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Forestry and logging",14.18,14.18,"BE14-T-H-1","Forestry and loggingBE14-T-H-1","High","Our business is highly dependent on confidentiality","14.18 Our business is highly dependent on confidentiality","Employees may be reticent to raise concerns when a company's competitive advantage highly depends on protecting sensitive information (e.g. intellectual property). As a result, employee concerns can go unaddressed out of fear of retribution.","No"]
["Forestry and logging",14.19,14.19,"BE13-C-O-H-1","Forestry and loggingBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","14.19 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Forestry and logging","14.a",{"$f":"B1303","v":"14.a"},"BE14-E-H-1","Forestry and loggingBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","14.b","14.b","BE14-E-L-1","Forestry and loggingBE14-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","14.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Forestry and logging",15.1,15.1,"BE15-T-H-1","Forestry and loggingBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","15.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Forestry and logging",15.2,15.2,"BE15-T-H-2","Forestry and loggingBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","15.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Forestry and logging",15.3,15.3,"BE15-T-H-3","Forestry and loggingBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","15.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Forestry and logging",15.4,15.4,"BE15-T-H-4","Forestry and loggingBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","15.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Forestry and logging",15.5,15.5,"BE15-T-H-5","Forestry and loggingBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Forestry and logging",15.6,15.6,"BE15-T-H-6","Forestry and loggingBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","15.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Forestry and logging",15.7,15.7,"BE15-T-H-7","Forestry and loggingBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","15.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Forestry and logging",15.8,15.8,"BE17-T-H-8","Forestry and loggingBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Forestry and logging",15.9,15.9,"BE17-T-L-3","Forestry and loggingBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","15.9 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Forestry and logging",15.11,15.11,"BE15-T-L-2","Forestry and loggingBE15-T-L-2","Low","Our business sells physical products to other businesses, with low risk of product misuse","15.11 Our business sells physical products to other businesses, with low risk of product misuse","This characteristic predominantly applies to product components which are sold on to form part of larger or more complex products. Examples include semiconductors and car parts.\n\nThis characteristic does not apply to products that may have significant operational impacts, if the communication of such impacts are likely to influence customer decision-making. For example, this characteristic does not apply to livestock rearing, as communication on animal welfare and/or use of antibiotics may influence end-customer decisions. ","No"]
["Forestry and logging","15.a",{"$f":"B1315","v":"15.a"},"BE15-E-H-1","Forestry and loggingBE15-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","15.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","15.b","15.b","BE15-E-L-1","Forestry and loggingBE15-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","15.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Forestry and logging",16.100000000000001,16.100000000000001,"BE15-T-H-1","Forestry and loggingBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","16.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Forestry and logging",16.2,16.2,"BE15-T-H-2","Forestry and loggingBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Forestry and logging",16.3,16.3,"BE15-T-H-3","Forestry and loggingBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","16.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Forestry and logging",16.399999999999899,16.400000000000002,"BE15-T-H-4","Forestry and loggingBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","16.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Forestry and logging",16.5,16.5,"BE15-T-H-5","Forestry and loggingBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","16.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Forestry and logging",16.600000000000001,16.600000000000001,"BE15-T-H-6","Forestry and loggingBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Forestry and logging",16.7,16.7,"BE15-T-H-7","Forestry and loggingBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","16.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Forestry and logging",16.8,16.8,"BE17-T-H-1","Forestry and loggingBE17-T-H-1","High","Our business's goods may contain harmful substances","16.8 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Forestry and logging",16.899999999999899,16.900000000000002,"BE17-T-H-2","Forestry and loggingBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","16.9 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Forestry and logging",16.11,16.11,"BE17-T-H-3","Forestry and loggingBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","16.11 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Forestry and logging",16.12,16.12,"BE17-T-H-4","Forestry and loggingBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","16.12 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Forestry and logging",16.13,16.13,"BE17-T-H-5","Forestry and loggingBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Forestry and logging",16.14,16.14,"BE17-T-H-6","Forestry and loggingBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","16.14 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Forestry and logging",16.149999999999899,16.150000000000002,"BE17-T-H-7","Forestry and loggingBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","16.15 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Forestry and logging",16.16,16.16,"BE17-T-H-8","Forestry and loggingBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Forestry and logging",16.170000000000002,16.170000000000002,"BE17-T-L-3","Forestry and loggingBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","16.17 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Forestry and logging","16.a",{"$f":"B1333","v":"16.a"},"BE16-E-H-1","Forestry and loggingBE16-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","16.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","16.b","16.b","BE16-E-L-1","Forestry and loggingBE16-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","16.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Forestry and logging",17.100000000000001,17.100000000000001,"BE17-T-H-1","Forestry and loggingBE17-T-H-1","High","Our business's goods may contain harmful substances","17.1 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Forestry and logging",17.2,17.2,"BE17-T-H-2","Forestry and loggingBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","17.2 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Forestry and logging",17.3,17.3,"BE17-T-H-3","Forestry and loggingBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","17.3 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Forestry and logging",17.399999999999899,17.400000000000002,"BE17-T-H-4","Forestry and loggingBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","17.4 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Forestry and logging",17.5,17.5,"BE17-T-H-5","Forestry and loggingBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","17.5 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Forestry and logging",17.600000000000001,17.600000000000001,"BE17-T-H-6","Forestry and loggingBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","17.6 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Forestry and logging",17.7,17.7,"BE17-T-H-7","Forestry and loggingBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Forestry and logging",17.8,17.8,"BE17-T-H-8","Forestry and loggingBE17-T-H-8","High","Our business's products may be addictive","17.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Forestry and logging",17.899999999999899,17.900000000000002,"BE17-T-L-1","Forestry and loggingBE17-T-L-1","Low","Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","17.9 Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","This characteristic applies to goods that are highly homogenous, which have not undergone significant processing (e.g. raw agricultural inputs). ","Yes"]
["Forestry and logging",17.11,17.11,"BE17-T-L-2","Forestry and loggingBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","No"]
["Forestry and logging",17.12,17.12,"BE17-T-L-3","Forestry and loggingBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","17.12 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Forestry and logging","17.a",{"$f":"B1346","v":"17.a"},"BE17-E-H-1","Forestry and loggingBE17-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","17.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","17.b","17.b","BE17-E-L-1","Forestry and loggingBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Forestry and logging",18.100000000000001,{"$f":"ROUNDUP(B1348,3)","v":18.100000000000001},"BE18-T-H-1",{"$f":"A1348&\"\"&D1348","v":"Forestry and loggingBE18-T-H-1"},"High","Our business's products depend on fossil fuels to operate",{"$f":"C1348&\" \"&G1348","v":"18.1 Our business's products depend on fossil fuels to operate"},"This characteristic applies to products which force users to emit greenhouse gases when used as intended. Examples include the manufacture and sale of machinery dependent on fossil fuel combustion.\n\nThis characteristic does not apply to electric goods which can be powered by batteries or power outlets. \n","No"]
["Forestry and logging",18.2,18.2,"BE18-T-H-2","Forestry and loggingBE18-T-H-2","High","Our business's products are themselves a greenhouse gas","18.2 Our business's products are themselves a greenhouse gas","Examples include, but are not limited to, carbon dioxide, methane, ozone, nitrous oxide, and chlorofluorocarbons.","No"]
["Forestry and logging",18.3,18.3,"BE18-T-H-3","Forestry and loggingBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Forestry and logging",18.399999999999899,18.400000000000002,"BE18-T-H-4","Forestry and loggingBE18-T-H-4","High","Our business's products contain greenhouse gases which may be emitted during use or at end of life","18.4 Our business's products contain greenhouse gases which may be emitted during use or at end of life","This characteristic applies to products which contain greenhouse gases in their formulations. Examples include pressurized containers that utilize nitrous oxide, and products that contain hydrofluorocarbons such as some refrigerants and tire inflators.","No"]
["Forestry and logging",18.5,18.5,"BE18-T-L-1","Forestry and loggingBE18-T-L-1","Low","Our business's products force users to emit negligible amounts of greenhouse gases","18.5 Our business's products force users to emit negligible amounts of greenhouse gases","Examples of negligible greenhouse gas emissions include candles and scent diffusers.","No"]
["Forestry and logging",18.600000000000001,18.600000000000001,"BE18-T-U-1","Forestry and loggingBE18-T-U-1","Unlikely","Our business's products do not force the user to emit greenhouse gases during use or post-use","18.6 Our business's products do not force the user to emit greenhouse gases during use or post-use","This includes products where greenhouse gas emissions occur as a natural result of decomposition, even if it takes many years (e.g. the break-down of plastics).","Yes"]
["Forestry and logging","18.a",{"$f":"B1354","v":"18.a"},"BE18-E-H-1","Forestry and loggingBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","18.b","18.b","BE18-E-L-1","Forestry and loggingBE18-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","18.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Forestry and logging",19.100000000000001,19.100000000000001,"BE19-T-H-1","Forestry and loggingBE19-T-H-1","High","Our business's products or key components within products are designed for single or temporary use","19.1 Our business's products or key components within products are designed for single or temporary use","Temporary use includes products that have a lifespan of less than a year. This characteristic is not applicable to goods which end up fully consumed.","No"]
["Forestry and logging",19.2,19.2,"BE19-T-H-3","Forestry and loggingBE19-T-H-3","High","Our business's products require disassembly by the end user to be repurposed","19.2 Our business's products require disassembly by the end user to be repurposed","This characteristic typically applies to physical goods whose material composition can make it difficult to recycle via municipal waste infrastructure. Examples include electrical goods and batteries. ","No"]
["Forestry and logging",19.3,19.3,"BE19-T-H-4","Forestry and loggingBE19-T-H-4","High","Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","19.3 Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","This includes physical goods which are typically replaced or which need replacing within 10 years.","No"]
["Forestry and logging",19.399999999999899,19.400000000000002,"BE19-T-L-1","Forestry and loggingBE19-T-L-1","Low","Our business does not sell physical goods","19.4 Our business does not sell physical goods","This characteristic applies to most services (e.g. professional services).\n \nThis characteristic does not apply to services which provide physical goods to customers in support of that service as a central part of revenue-generation (e.g. food and beverage services). ","No"]
["Forestry and logging",19.5,19.5,"BE19-T-L-2","Forestry and loggingBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Forestry and logging",19.600000000000001,19.600000000000001,"BE19-T-L-3","Forestry and loggingBE19-T-L-3","Low","Our business sells homogeneous materials which can be widely repurposed","19.6 Our business sells homogeneous materials which can be widely repurposed","Homogeneous materials are those with a uniform composition that cannot be physically separated into different materials. \n\nThis characteristic applies to goods that do not require disassembly before repurposing. Examples include natural resources such as crops, gemstones and basic metals. ","Yes"]
["Forestry and logging","19.a",{"$f":"B1362","v":"19.a"},"BE19-E-H-1","Forestry and loggingBE19-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","19.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","19.b","19.b","BE19-E-L-1","Forestry and loggingBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Forestry and logging",20.100000000000001,20.100000000000001,"BE20-T-H-1","Forestry and loggingBE20-T-H-1","High","Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","20.1 Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","Ethical breaches refer to activities that by international standards are considered illegal. This applies if the specific nature of the activity is increasing the risk of such ethical breaches.","Yes"]
["Forestry and logging",20.2,20.2,"BE20-T-H-2","Forestry and loggingBE20-T-H-2","High","Our business's goods and services are intended to impact people's health","20.2 Our business's goods and services are intended to impact people's health","This characteristic applies to goods and services which directly target people's physical or mental health. Examples include pharmaceutical products and healthcare services. \n\nIt excludes goods and services which indirectly facilitate health improvements, such as wearable technology or wellbeing-related services.","No"]
["Forestry and logging",20.3,20.3,"BE23-T-H-1","Forestry and loggingBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Forestry and logging",20.399999999999899,20.400000000000002,"BE20-T-H-3","Forestry and loggingBE20-T-H-3","High","Our business collects or handles sensitive information and personal data","20.4 Our business collects or handles sensitive information and personal data","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Forestry and logging",20.5,20.5,"BE20-T-H-4","Forestry and loggingBE20-T-H-4","High","Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","20.5 Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","Innovation may take the form of technology, concept or business model. This characteristic applies where innovation used by a business is subject to significant public discussion of ethical concerns (e.g. cryptocurrencies).","No"]
["Forestry and logging",20.6,20.6,"BE17-T-H-8","Forestry and loggingBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Forestry and logging",20.7,20.7,"BE20-T-H-5","Forestry and loggingBE20-T-H-5","High","Our business facilitates interactions with potentially vulnerable groups","20.7 Our business facilitates interactions with potentially vulnerable groups","\nVulnerable groups include children, elderly and indigenous people and others who may be targeted and mistreated.\n \nThis characteristic applies where a significant proportion of interactions are likely to be vulnerable individuals (e.g. tourism trips on indigenous land).\n\nThis characteristic does not apply whereby a business's day-to-day interactions are broadly reflective of the population.","Yes"]
["Forestry and logging",20.8,20.8,"BE20-T-H-6","Forestry and loggingBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","20.8 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Forestry and logging","20.a",{"$f":"B1372","v":"20.a"},"BE20-E-H-1","Forestry and loggingBE20-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","20.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","20.b","20.b","BE20-E-L-1","Forestry and loggingBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Forestry and logging",21.1,21.1,"BE21-T-H-1","Forestry and loggingBE21-T-H-1","High","Our business's value largely resides in intangible assets that are not tied to physical locations","21.1 Our business's value largely resides in intangible assets that are not tied to physical locations","This characteristic applies to businesses where a significant portion of their fixed assets are made up of intangible assets. Intangible assets are non-physical assets owned by the business, such as patents, product recipes, copyrights, and intellectual property.\n\nHaving significant levels of intangible assets increases the risk of not paying the right tax in the right place, as intangible assets can often be moved between subsidiaries in the same company or across the borders of tax jurisdictions. This can be done without causing any impact on the day-to-day operation of the company, but with serious implications to tax rates. This disconnect makes it possible for companies to structure their taxes in a way that doesn't reflect the 'economic reality' of how and where income is generated.","No"]
["Forestry and logging",21.2,21.2,"BE21-T-H-2","Forestry and loggingBE21-T-H-2","High","Our business's activities are premised on the movement between multiple countries or jurisdictions","21.2 Our business's activities are premised on the movement between multiple countries or jurisdictions","This characteristic applies to companies that earn a significant portion of income from the transport goods or people across national or tax borders as part of their product or service offering. \n\nOperating in multiple jurisdictions often means that companies need to divide the costs of inputs and labour, and split the revenues earned from the good or service between the different tax jurisdictions. This can require judgment calls and a degree of subjectivity, increasing the risk that companies either inadvertently misallocate taxable income, or use the opportunity to strategically minimize their taxes owed by allocating more income to the lower-tax jurisdiction.","No"]
["Forestry and logging",21.3,21.3,"BE21-C-S-H-1","Forestry and loggingBE21-C-S-H-1","High","Our business has a complex structure where there is no immediate transparency of ownership and/or control","21.3 Our business has a complex structure where there is no immediate transparency of ownership and/or control","Ownership and control are somewhat intertwined concepts. Control relates to the ultimate operational decisions of a company. Control is often tied to the beneficial owners of a company.\n\nA beneficial owner is that who either: ultimately owns or controls more than 25% of a company’s shares or voting rights (whether directly or indirectly); or exercises controls over the management of the company in any other way.\n\nIf a company has several layers of corporate officers, shareholders and personal service companies it makes it difficult to see who the beneficial owners are.\n\nGood practice would be clearly stating the beneficial owners of all shareholdings of more than 10% in the company.","NA"]
["Forestry and logging",21.4,21.4,"BE21-C-S-H-2","Forestry and loggingBE21-C-S-H-2","High","Our business is registered in a recognised 'tax haven'","21.4 Our business is registered in a recognised 'tax haven'","A tax haven is generally an offshore country that offers foreign individuals and businesses little or no tax liability. Examples include the Cayman Islands, Bermuda, Switzerland and Jersey.","NA"]
["Forestry and logging",21.5,21.5,"BE21-C-S-L-1","Forestry and loggingBE21-C-S-L-1","Low","Our business is a registered charity","21.5 Our business is a registered charity","A charity is an organisation with specific purposes defined in law to be charitable, and is exclusively for public benefit.","NA"]
["Forestry and logging","21.a",{"$f":"B1379","v":"21.a"},"BE21-E-H-1","Forestry and loggingBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","21.b","21.b","BE21-E-L-1","Forestry and loggingBE21-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","21.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Forestry and logging",22.1,22.1,"BE22-T-H-1","Forestry and loggingBE22-T-H-1","High","Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","22.1 Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","Extensive greenhouse gas emissions are those associated with heavy polluting industries or businesses whose products generate significant greenhouse gases. Such activities typically have a precedent for lobbying against environmental regulation or carbon pricing.","No"]
["Forestry and logging",22.2,22.2,"BE08-T-H-1","Forestry and loggingBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","Yes"]
["Forestry and logging",22.3,22.3,"BE22-T-H-2","Forestry and loggingBE22-T-H-2","High","Our business is highly regulated by data privacy laws","22.3 Our business is highly regulated by data privacy laws","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Forestry and logging",22.4,22.4,"BE22-T-H-3","Forestry and loggingBE22-T-H-3","High","Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","22.4 Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","This characteristic applies where the company may have a financial interest in inhibiting research and/or regulation around the social or environmental impacts of substances (typically metals, minerals or chemicals), which may undermine employee or customer health.","No"]
["Forestry and logging",22.5,22.5,"BE20-T-H-6","Forestry and loggingBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Forestry and logging",22.6,22.6,"BE22-T-H-4","Forestry and loggingBE22-T-H-4","High","Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","22.6 Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","This applies where there is either a precedent for lobbying or an anticipated growth in lobbying against advancing social and environmental legislation. A growth in lobbying can be expected where there has already been substantial discussion about incoming legislation that will threaten the ability to do business as usual. Examples include a carbon tax or sugar tax.","Yes"]
["Forestry and logging",22.7,22.7,"BE22-C-O-H-1","Forestry and loggingBE22-C-O-H-1","High","Our business is heavily subsidised by the government","22.7 Our business is heavily subsidised by the government","A subsidy is a direct or indirect payment to individuals or firms, usually in the form of a cash payment from the government or a targeted tax cut. Examples of heavily subsidised industries include agriculture and oil and gas.","NA"]
["Forestry and logging",22.8,22.8,"BE22-C-S-L-1","Forestry and loggingBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Forestry and logging","22.a",{"$f":"B1389","v":"22.a"},"BE22-E-H-1","Forestry and loggingBE22-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","22.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","22.b","22.b","BE22-E-L-1","Forestry and loggingBE22-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","22.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Forestry and logging",23.1,23.1,"BE23-T-H-1","Forestry and loggingBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","23.1 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Forestry and logging",23.3,23.3,"BE23-T-L-1","Forestry and loggingBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","Yes"]
["Forestry and logging","23.a",{"$f":"B1393","v":"23.a"},"BE23-E-H-1","Forestry and loggingBE23-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","23.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Forestry and logging","23.b","23.b","BE23-E-L-1","Forestry and loggingBE23-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","23.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",1.1000000000000001,1.1000000000000001,"BE01-T-H-1","Fossil fuel energy generationBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","1.1 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Fossil fuel energy generation",1.2,1.2,"BE01-T-H-2","Fossil fuel energy generationBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","1.2 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","Yes"]
["Fossil fuel energy generation",1.3,1.3,"BE01-T-H-3","Fossil fuel energy generationBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","1.3 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","Yes"]
["Fossil fuel energy generation",1.4,1.4,"BE01-T-H-4","Fossil fuel energy generationBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Fossil fuel energy generation",1.5,1.5,"BE01-T-H-5","Fossil fuel energy generationBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","1.5 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Fossil fuel energy generation",1.6,1.6,"BE01-T-H-6","Fossil fuel energy generationBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","1.6 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","Yes"]
["Fossil fuel energy generation",1.7,1.7,"BE01-C-O-L-1","Fossil fuel energy generationBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Fossil fuel energy generation","1.a",{"$f":"B1402","v":"1.a"},"BE01-E-H-1","Fossil fuel energy generationBE01-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","1.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fossil fuel energy generation","1.b","1.b","BE01-E-L-1","Fossil fuel energy generationBE01-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","1.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",2.1,2.1,"BE02-T-H-1","Fossil fuel energy generationBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","Yes"]
["Fossil fuel energy generation",2.2000000000000002,2.2000000000000002,"BE02-T-H-2","Fossil fuel energy generationBE02-T-H-2","High","Our business uses water as a core product input","2.2 Our business uses water as a core product input","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Water is a core input if it is embedded into, or necessarily consumed in the creation of physical goods. Examples include the production of crops and livestock, some types of consumables, processed foods and beverage products.","No"]
["Fossil fuel energy generation",2.2999999999999901,2.2999999999999998,"BE02-T-H-3","Fossil fuel energy generationBE02-T-H-3","High","Our business generates contaminated wastewater which requires specialized treatment","2.3 Our business generates contaminated wastewater which requires specialized treatment","Specialized treatment is typically biological, chemical or physical and refers to that which is different and additional to treatment carried out by municipal water treatment systems. Without treatment specific to its contaminants, wastewater could harm the surrounding environment upon emission. \n \nThis characteristic does not apply to businesses whose processes create wastewater that can be managed by municipal water treatment systems (e.g. when wastewater contaminants are produced by standard cleaning and sanitation practices).","No"]
["Fossil fuel energy generation",2.4,2.4,"BE02-T-L-1","Fossil fuel energy generationBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","No"]
["Fossil fuel energy generation",2.5,2.5,"BE02-C-O-L-1","Fossil fuel energy generationBE02-C-O-L-1","Low","Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","2.5 Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","This characteristic applies when all company owned or controlled sites are in areas designated as ‘low risk’ by the WRI Water Risk Atlas, and where it is reasonable to expect standard wastewater treatment utilities to neutralise wastewater to safe discharge characteristics.","NA"]
["Fossil fuel energy generation","2.a",{"$f":"B1409","v":"2.a"},"BE02-E-H-1","Fossil fuel energy generationBE02-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","2.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fossil fuel energy generation","2.b","2.b","BE02-E-L-1","Fossil fuel energy generationBE02-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","2.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",3.1,3.1,"BE03-T-H-1","Fossil fuel energy generationBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Fossil fuel energy generation",3.2,{"$f":"ROUNDUP(B1412,3)","v":3.2},"BE03-T-H-2",{"$f":"A1412&\"\"&D1412","v":"Fossil fuel energy generationBE03-T-H-2"},"High","Our business cultivates plants or trees, or rears animals",{"$f":"C1412&\" \"&G1412","v":"3.2 Our business cultivates plants or trees, or rears animals"},"This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Fossil fuel energy generation",3.3,3.3,"BE03-T-H-3","Fossil fuel energy generationBE03-T-H-3","High","Our business harvests plants or animals from the wild","3.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Fossil fuel energy generation",3.4,3.4,"BE03-T-H-4","Fossil fuel energy generationBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Fossil fuel energy generation",3.5,3.5,"BE03-T-H-5","Fossil fuel energy generationBE03-T-H-5","High","Our business relies on animal testing to develop its products","3.5 Our business relies on animal testing to develop its products","Reliance on animal testing may be the result of regulatory compliance, or typical industry business practice (e.g. cosmetics and pharmaceutical development).\n \nThis characteristic applies when the business activity is directly reliant on animal testing to operate.","No"]
["Fossil fuel energy generation",3.6,3.6,"BE03-T-U-1","Fossil fuel energy generationBE03-T-U-1","Unlikely","Our business does not own or manage any natural resources, including large swathes of land","3.6 Our business does not own or manage any natural resources, including large swathes of land","This characteristic applies if a business owns large swathes of land, but that land is not suitable and intended for natural resource management (e.g. large manufacturing sites, or solar/wind farms).","Yes"]
["Fossil fuel energy generation","3.a",{"$f":"B1417","v":"3.a"},"BE03-E-H-1","Fossil fuel energy generationBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fossil fuel energy generation","3.b","3.b","BE03-E-L-1","Fossil fuel energy generationBE03-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","3.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",4.0999999999999899,4.1000000000000005,"BE04-T-H-1","Fossil fuel energy generationBE04-T-H-1","High","Our business transforms, refines or combines raw materials","4.1 Our business transforms, refines or combines raw materials","Raw materials are substances in their natural state that will be used in the primary production of other goods.\n\nExamples include many kinds of manufacturing, such as that of most foods, petroleum products and chemicals.","Yes"]
["Fossil fuel energy generation",4.2,4.2,"BE04-T-H-2","Fossil fuel energy generationBE04-T-H-2","High","Our business's products are made of multiple product inputs","4.2 Our business's products are made of multiple product inputs","Product inputs are the materials and components which constitute a physical product.\n \nThis characteristic does not apply to services where the sale of physical goods is not central to revenue-generation, even when operational inputs such as vehicles or machinery may be central to the provision of the service (e.g. tour operators which use tour buses). This characteristic does apply for services when supplementary goods made of multiple product inputs are provided to the customer to consume (e.g. some health care and food services where food or medicines are consumed).","No"]
["Fossil fuel energy generation",4.3,4.3,"BE04-T-H-3","Fossil fuel energy generationBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","No"]
["Fossil fuel energy generation",4.4000000000000004,4.4000000000000004,"BE04-T-H-4","Fossil fuel energy generationBE04-T-H-4","High","Our business relies heavily on outsourced labour","4.4 Our business relies heavily on outsourced labour","Outsourced labour is the practice of hiring a party outside a company to deliver services or manufacture goods which would conventionally be completed in-house by the company's own employees. It is usually undertaken as a cost-cutting measure. \n \nThis does not apply when the outsourced function is not central to the business model (e.g. cleaning, or human resources), or where the business activity being outsourced sits within the same business activity. Commonly outsourced activities include the use of call centres for customer services, and external market research.","No"]
["Fossil fuel energy generation",4.5,4.5,"BE04-T-H-5","Fossil fuel energy generationBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Fossil fuel energy generation",4.5999999999999899,4.6000000000000005,"BE04-T-H-6","Fossil fuel energy generationBE04-T-H-6","High","Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","4.6 Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","This typically applies when the procurement of one or more product inputs, central to revenue-generation, are associated with ethical breaches (e.g. the reliance on conflict minerals).","No"]
["Fossil fuel energy generation",4.7,4.7,"BE04-T-L-1","Fossil fuel energy generationBE04-T-L-1","Low","Our business only procures ancillary goods and services for its own operations","4.7 Our business only procures ancillary goods and services for its own operations","Ancillary goods are those used or consumed in the course of day-to-day operations (e.g. office supplies, cleaning products, IT equipment). Examples include professional services and others in the knowledge economy.","No"]
["Fossil fuel energy generation","4.a",{"$f":"B1426","v":"4.a"},"BE04-E-H-1","Fossil fuel energy generationBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fossil fuel energy generation","4.b","4.b","BE04-E-L-1","Fossil fuel energy generationBE04-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","4.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",5.0999999999999899,5.1000000000000005,"BE01-T-H-4","Fossil fuel energy generationBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","5.1 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Fossil fuel energy generation",5.2,5.2,"BE05-T-H-1","Fossil fuel energy generationBE05-T-H-1","High","Our business manages, stores or distributes potentially harmful substances as a core activity","5.2 Our business manages, stores or distributes potentially harmful substances as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Fossil fuel energy generation",5.3,5.3,"BE05-T-H-2","Fossil fuel energy generationBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","No"]
["Fossil fuel energy generation",5.4,5.4,"BE05-T-H-3","Fossil fuel energy generationBE05-T-H-3","High","Our business generates significant quantities of harmful substances as an operational by-product","5.4 Our business generates significant quantities of harmful substances as an operational by-product","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic applies to operational activities that could reasonably be expected to contribute to air, water or soil pollution via emission of harmful substances.","Yes"]
["Fossil fuel energy generation",5.5,5.5,"BE01-T-H-1","Fossil fuel energy generationBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","5.5 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Fossil fuel energy generation",5.6,5.6,"BE05-T-H-4","Fossil fuel energy generationBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","5.6 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Fossil fuel energy generation",5.7,5.7,"BE05-T-H-5","Fossil fuel energy generationBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","5.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Fossil fuel energy generation",5.8,5.8,"BE05-T-L-1","Fossil fuel energy generationBE05-T-L-1","Low","Our business delivers services which do not emit harmful substances or require the use of heavy machinery","5.8 Our business delivers services which do not emit harmful substances or require the use of heavy machinery","A service does not involve the sale of physical goods. Services that may fulfil this characteristic include those within the knowledge economy.","No"]
["Fossil fuel energy generation",5.9,5.9,"BE05-T-L-2","Fossil fuel energy generationBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Fossil fuel energy generation",5.1100000000000003,5.1100000000000003,"BE05-T-L-3","Fossil fuel energy generationBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","5.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Fossil fuel energy generation","5.a",{"$f":"B1438","v":"5.a"},"BE05-E-H-1","Fossil fuel energy generationBE05-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","5.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fossil fuel energy generation","5.b","5.b","BE05-E-L-1","Fossil fuel energy generationBE05-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","5.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",6.1,6.1,"BE01-T-H-2","Fossil fuel energy generationBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","6.1 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","Yes"]
["Fossil fuel energy generation",6.2,6.2,"BE01-T-H-3","Fossil fuel energy generationBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","6.2 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","Yes"]
["Fossil fuel energy generation",6.3,6.3,"BE01-T-H-4","Fossil fuel energy generationBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Fossil fuel energy generation",6.4,6.4,"BE01-T-H-5","Fossil fuel energy generationBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","6.4 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Fossil fuel energy generation",6.5,6.5,"BE01-T-H-6","Fossil fuel energy generationBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","6.5 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","Yes"]
["Fossil fuel energy generation",6.6,6.6,"BE06-T-H-1","Fossil fuel energy generationBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","Yes"]
["Fossil fuel energy generation",6.7,6.7,"BE01-T-H-1","Fossil fuel energy generationBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","6.7 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Fossil fuel energy generation",6.8,6.8,"BE06-T-H-2","Fossil fuel energy generationBE06-T-H-2","High","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","6.8 Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","Certain activities release extensive greenhouse gases outside of burning fossil fuels, such as through chemical reactions. Examples include cement production or livestock rearing.","No"]
["Fossil fuel energy generation","6.a",{"$f":"B1448","v":"6.a"},"BE06-E-H-1","Fossil fuel energy generationBE06-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","6.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fossil fuel energy generation","6.b","6.b","BE06-E-L-1","Fossil fuel energy generationBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",7.1,7.1,"BE07-T-H-1","Fossil fuel energy generationBE07-T-H-1","High","Our business produces high quantities of operational by-products","7.1 Our business produces high quantities of operational by-products","A by-product is a secondary product derived from a production process, manufacturing process or chemical reaction. It is not the primary product or service being produced. \n\nHigh quantities of operational by-products would represent a defining business feature and would require active and ongoing management.","No"]
["Fossil fuel energy generation",7.2,7.2,"BE07-T-H-2","Fossil fuel energy generationBE07-T-H-2","High","Our business's operations generate high quantities of hazardous waste","7.2 Our business's operations generate high quantities of hazardous waste","Waste is considered hazardous if it is flammable, corrosive, highly reactive or toxic. High quantities of hazardous waste would represent a defining business feature and would require active and ongoing management.","No"]
["Fossil fuel energy generation",7.3,7.3,"BE07-T-H-3","Fossil fuel energy generationBE07-T-H-3","High","Our business' core product inputs are perishable","7.3 Our business' core product inputs are perishable","A core input is one that is embedded into, or necessarily consumed in the creation of physical goods. A perishable input is one that decays quickly.","No"]
["Fossil fuel energy generation",7.4,7.4,"BE07-T-H-4","Fossil fuel energy generationBE07-T-H-4","High","Our business's products are perishable","7.4 Our business's products are perishable","A perishable product is one that decays quickly. Examples include food-based products and pharmaceuticals.","No"]
["Fossil fuel energy generation",7.5,7.5,"BE07-T-L-1","Fossil fuel energy generationBE07-T-L-1","Low","Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","7.5 Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","This characteristic applies if a company sells virtual or digital products, or if a company provides a service that is supported by digital platforms. Examples include professional services and digital media.","No"]
["Fossil fuel energy generation",7.6,7.6,"BE07-T-L-2","Fossil fuel energy generationBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Fossil fuel energy generation","7.a",{"$f":"B1456","v":"7.a"},"BE07-E-H-1","Fossil fuel energy generationBE07-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","7.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fossil fuel energy generation","7.b","7.b","BE07-E-L-1","Fossil fuel energy generationBE07-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","7.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",8.1,8.1,"BE03-T-H-1","Fossil fuel energy generationBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","8.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Fossil fuel energy generation",8.1999999999999904,8.1999999999999993,"BE03-T-H-2","Fossil fuel energy generationBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","8.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Fossil fuel energy generation",8.3000000000000007,8.3000000000000007,"BE03-T-H-3","Fossil fuel energy generationBE03-T-H-3","High","Our business harvests plants or animals from the wild","8.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Fossil fuel energy generation",8.4,8.4,"BE03-T-H-4","Fossil fuel energy generationBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Fossil fuel energy generation",8.5,8.5,"BE05-T-H-4","Fossil fuel energy generationBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","8.5 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Fossil fuel energy generation",8.6,8.6,"BE08-T-H-1","Fossil fuel energy generationBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","8.6 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Fossil fuel energy generation",8.6999999999999904,8.6999999999999993,"BE08-T-H-2","Fossil fuel energy generationBE08-T-H-2","High","Our business is likely to operate in or near areas of high biodiversity or cultural value","8.7 Our business is likely to operate in or near areas of high biodiversity or cultural value","A biodiverse area is one with high concentrations of endemic or rare species that are significant at a global or regional level. Examples include rainforests or mangroves. \n\nAn area of cultural value is one of cultural, archaeological, historical, religious or sacred significance. Examples include land belonging to indigenous peoples.\n\nThis characteristic applies to activities which require very specific natural environments to operate (e.g. various forms of aquaculture).","No"]
["Fossil fuel energy generation",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","Fossil fuel energy generationBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","No"]
["Fossil fuel energy generation","8.a",{"$f":"B1466","v":"8.a"},"BE08-E-H-1","Fossil fuel energy generationBE08-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","8.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fossil fuel energy generation","8.b","8.b","BE08-E-L-1","Fossil fuel energy generationBE08-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","8.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",9.1,9.1,"BE09-T-H-1","Fossil fuel energy generationBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","Yes"]
["Fossil fuel energy generation",9.1999999999999904,9.1999999999999993,"BE09-T-H-2","Fossil fuel energy generationBE09-T-H-2","High","Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","9.2 Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","This characteristic is likely to apply if the business activity occurs in a remote location with limited access to labour (e.g. mining).","Yes"]
["Fossil fuel energy generation",9.3000000000000007,9.3000000000000007,"BE05-T-H-4","Fossil fuel energy generationBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","9.3 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Fossil fuel energy generation",9.4,9.4,"BE09-T-H-3","Fossil fuel energy generationBE09-T-H-3","High","Our business requires the repeated acquisition or control of new land","9.4 Our business requires the repeated acquisition or control of new land","This characteristic is likely to apply if the business activity is premised on continuous expansion or if there is a high turnover of site ownership (e.g. real estate development).","No"]
["Fossil fuel energy generation",9.5,9.5,"BE08-T-H-1","Fossil fuel energy generationBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","9.5 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Fossil fuel energy generation",9.6,9.6,"BE09-T-H-4","Fossil fuel energy generationBE09-T-H-4","High","Our business may have the potential to disrupt local activities and livelihoods","9.6 Our business may have the potential to disrupt local activities and livelihoods","This characteristic captures a variety of disruptive activities not explicitly covered elsewhere. Examples include noise pollution or genetic cross-contamination.","No"]
["Fossil fuel energy generation",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Fossil fuel energy generationBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Fossil fuel energy generation",9.8000000000000007,9.8000000000000007,"BE09-T-H-5","Fossil fuel energy generationBE09-T-H-5","High","Our business's activities emit high amounts of harmful substances into nature","9.8 Our business's activities emit high amounts of harmful substances into nature","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic only applies if the harmful substances are likely to have a direct negative impact on local communities. If a business activity emits harmful substances, but these are unlikely to escape from company premises into nature due to operating processes, this characteristic does not apply. \n","Yes"]
["Fossil fuel energy generation",9.9,{"$f":"ROUNDUP(B1476,3)","v":9.9},"BE09-T-L-1",{"$f":"A1476&\"\"&D1476","v":"Fossil fuel energy generationBE09-T-L-1"},"Low","Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution",{"$f":"C1476&\" \"&G1476","v":"9.9 Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution"},"A built-up area is one that has a high concentration of human settlement, such as cities and towns.\n\nPollution is the introduction of contaminants into the natural environment that cause adverse change. Pollution can take the form of chemical substances or energy, such as noise, heat, or light.","No"]
["Fossil fuel energy generation",9.11,9.11,"BE05-T-L-3","Fossil fuel energy generationBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","9.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Fossil fuel energy generation",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","Fossil fuel energy generationBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Fossil fuel energy generation","9.a",{"$f":"B1479","v":"9.a"},"BE09-E-H-1","Fossil fuel energy generationBE09-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","9.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fossil fuel energy generation","9.b","9.b","BE09-E-L-1","Fossil fuel energy generationBE09-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","9.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",10.1,10.1,"BE10-T-H-1","Fossil fuel energy generationBE10-T-H-1","High","Our business's activities may expose employees to harmful substances","10.1 Our business's activities may expose employees to harmful substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Fossil fuel energy generation",10.1999999999999,10.199999999999999,"BE10-T-H-2","Fossil fuel energy generationBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","10.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","Yes"]
["Fossil fuel energy generation",10.3,10.3,"BE10-T-H-3","Fossil fuel energy generationBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","10.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","Yes"]
["Fossil fuel energy generation",10.4,10.4,"BE10-T-H-4","Fossil fuel energy generationBE10-T-H-4","High","Our business uses heavy machinery","10.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Fossil fuel energy generation",10.5,10.5,"BE10-T-H-5","Fossil fuel energy generationBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","10.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","No"]
["Fossil fuel energy generation",10.6,10.6,"BE10-T-H-6","Fossil fuel energy generationBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","10.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Fossil fuel energy generation",10.7,10.7,"BE10-T-H-7","Fossil fuel energy generationBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Fossil fuel energy generation",10.8,10.8,"BE10-T-H-8","Fossil fuel energy generationBE10-T-H-8","High","Our business's activities may expose employees to dangerous physical environments","10.8 Our business's activities may expose employees to dangerous physical environments","A dangerous physical environment is one where presence of physical hazards puts employees at risk of injury or long-term health issues. Such hazards include heights, noise, radiation and pressure.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Fossil fuel energy generation","10.a",{"$f":"B1489","v":"10.a"},"BE10-E-H-1","Fossil fuel energy generationBE10-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","10.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fossil fuel energy generation","10.b","10.b","BE10-E-L-1","Fossil fuel energy generationBE10-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","10.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",11.1,11.1,"BE11-T-H-1","Fossil fuel energy generationBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","11.1 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Fossil fuel energy generation",11.2,11.2,"BE11-T-H-3","Fossil fuel energy generationBE11-T-H-3","High","Our business has a significant proportion of temporary workers","11.2 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Fossil fuel energy generation",11.3,11.3,"BE11-T-H-4","Fossil fuel energy generationBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","11.3 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Fossil fuel energy generation",11.4,11.4,"BE11-T-H-5","Fossil fuel energy generationBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","11.4 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","No"]
["Fossil fuel energy generation",11.5,11.5,"BE11-T-H-6","Fossil fuel energy generationBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","11.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Fossil fuel energy generation",11.6,11.6,"BE11-T-H-7","Fossil fuel energy generationBE11-T-H-7","High","Our business is part of the gig-economy","11.6 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Fossil fuel energy generation",11.7,11.7,"BE11-T-H-8","Fossil fuel energy generationBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Fossil fuel energy generation",11.8,11.8,"BE11-T-L-1","Fossil fuel energy generationBE11-T-L-1","Low","The vast majority of our business's employees are high-skilled and well paid","11.8 The vast majority of our business's employees are high-skilled and well paid","This is applicable to business activities where employee functions, central to revenue-generation, require high-levels of education, training or technical ability to execute.","Yes"]
["Fossil fuel energy generation",11.9,11.9,"BE11-C-S-L-1","Fossil fuel energy generationBE11-C-S-L-1","Low","Our lowest paid employee earns more than the local average salary in all countries of operation","11.9 Our lowest paid employee earns more than the local average salary in all countries of operation","National average salary data does not refer to sector or industry averages, but rather national averages across all parts of the economy. Such information is widely available online.\n\nThis characteristic does not apply in the instance that a national average salary falls below the country's living wage.","NA"]
["Fossil fuel energy generation","11.a",{"$f":"B1500","v":"11.a"},"BE11-E-H-1","Fossil fuel energy generationBE11-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","11.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fossil fuel energy generation","11.b","11.b","BE11-E-L-1","Fossil fuel energy generationBE11-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","11.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",12.1,12.1,"BE11-T-H-3","Fossil fuel energy generationBE11-T-H-3","High","Our business has a significant proportion of temporary workers","12.1 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Fossil fuel energy generation",12.2,12.2,"BE11-T-H-4","Fossil fuel energy generationBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","12.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Fossil fuel energy generation",12.3,12.3,"BE11-T-H-5","Fossil fuel energy generationBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","12.3 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","No"]
["Fossil fuel energy generation",12.4,12.4,"BE12-T-H-1","Fossil fuel energy generationBE12-T-H-1","High","Our business's activities risk relying on child or forced labour","12.4 Our business's activities risk relying on child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","No"]
["Fossil fuel energy generation",12.5,12.5,"BE11-T-H-6","Fossil fuel energy generationBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Fossil fuel energy generation",12.6,12.6,"BE11-T-H-8","Fossil fuel energy generationBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","12.6 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Fossil fuel energy generation",12.7,12.7,"BE11-T-H-7","Fossil fuel energy generationBE11-T-H-7","High","Our business is part of the gig-economy","12.7 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Fossil fuel energy generation",12.8,12.8,"BE10-T-H-6","Fossil fuel energy generationBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","12.8 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Fossil fuel energy generation","12.a",{"$f":"B1510","v":"12.a"},"BE12-E-H-1","Fossil fuel energy generationBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fossil fuel energy generation","12.b","12.b","BE12-E-L-1","Fossil fuel energy generationBE12-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","12.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",13.1,13.1,"BE13-T-H-1","Fossil fuel energy generationBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Fossil fuel energy generation",13.2,13.2,"BE11-T-H-4","Fossil fuel energy generationBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","13.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Fossil fuel energy generation",13.3,13.3,"BE13-C-O-H-1","Fossil fuel energy generationBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","13.3 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Fossil fuel energy generation","13.a",{"$f":"B1515","v":"13.a"},"BE13-E-H-1","Fossil fuel energy generationBE13-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","13.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fossil fuel energy generation","13.b","13.b","BE13-E-L-1","Fossil fuel energy generationBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",14.1,14.1,"BE10-T-H-1","Fossil fuel energy generationBE10-T-H-1","High","Our business‚Äôs activities could expose employees to hazardous substances","14.1 Our business‚Äôs activities could expose employees to hazardous substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Fossil fuel energy generation",14.2,14.2,"BE10-T-H-2","Fossil fuel energy generationBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","14.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","Yes"]
["Fossil fuel energy generation",14.3,14.3,"BE10-T-H-3","Fossil fuel energy generationBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","Yes"]
["Fossil fuel energy generation",14.4,14.4,"BE10-T-H-4","Fossil fuel energy generationBE10-T-H-4","High","Our business uses heavy machinery","14.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Fossil fuel energy generation",14.5,14.5,"BE10-T-H-5","Fossil fuel energy generationBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","14.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","No"]
["Fossil fuel energy generation",14.6,14.6,"BE10-T-H-6","Fossil fuel energy generationBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Fossil fuel energy generation",14.7,14.7,"BE10-T-H-7","Fossil fuel energy generationBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","14.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Fossil fuel energy generation",14.8,14.8,"BE11-T-H-1","Fossil fuel energy generationBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","14.8 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Fossil fuel energy generation",14.9,14.9,"BE11-T-H-3","Fossil fuel energy generationBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Fossil fuel energy generation",14.11,14.11,"BE11-T-H-4","Fossil fuel energy generationBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","14.11 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Fossil fuel energy generation",14.12,14.12,"BE11-T-H-5","Fossil fuel energy generationBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","14.12 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","No"]
["Fossil fuel energy generation",14.13,14.13,"BE12-T-H-1","Fossil fuel energy generationBE12-T-H-1","High","Our business's activities have documented cases of child or forced labour","14.13 Our business's activities have documented cases of child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","No"]
["Fossil fuel energy generation",14.14,14.14,"BE11-T-H-6","Fossil fuel energy generationBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Fossil fuel energy generation",14.15,14.15,"BE11-T-H-8","Fossil fuel energy generationBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","14.15 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Fossil fuel energy generation",14.16,14.16,"BE11-T-H-7","Fossil fuel energy generationBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Fossil fuel energy generation",14.17,14.17,"BE13-T-H-1","Fossil fuel energy generationBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","14.17 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Fossil fuel energy generation",14.18,14.18,"BE14-T-H-1","Fossil fuel energy generationBE14-T-H-1","High","Our business is highly dependent on confidentiality","14.18 Our business is highly dependent on confidentiality","Employees may be reticent to raise concerns when a company's competitive advantage highly depends on protecting sensitive information (e.g. intellectual property). As a result, employee concerns can go unaddressed out of fear of retribution.","No"]
["Fossil fuel energy generation",14.19,14.19,"BE13-C-O-H-1","Fossil fuel energy generationBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","14.19 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Fossil fuel energy generation","14.a",{"$f":"B1535","v":"14.a"},"BE14-E-H-1","Fossil fuel energy generationBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fossil fuel energy generation","14.b","14.b","BE14-E-L-1","Fossil fuel energy generationBE14-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","14.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",15.1,15.1,"BE15-T-H-1","Fossil fuel energy generationBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","15.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Fossil fuel energy generation",15.2,15.2,"BE15-T-H-2","Fossil fuel energy generationBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","15.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Fossil fuel energy generation",15.3,15.3,"BE15-T-H-3","Fossil fuel energy generationBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","15.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Fossil fuel energy generation",15.4,{"$f":"ROUNDUP(B1540,3)","v":15.4},"BE15-T-H-4",{"$f":"A1540&\"\"&D1540","v":"Fossil fuel energy generationBE15-T-H-4"},"High","Our business's products have been processed and are intended for consumption",{"$f":"C1540&\" \"&G1540","v":"15.4 Our business's products have been processed and are intended for consumption"},"This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Fossil fuel energy generation",15.5,15.5,"BE15-T-H-5","Fossil fuel energy generationBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Fossil fuel energy generation",15.6,15.6,"BE15-T-H-6","Fossil fuel energy generationBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","15.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Fossil fuel energy generation",15.7,15.7,"BE15-T-H-7","Fossil fuel energy generationBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","15.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Fossil fuel energy generation",15.8,15.8,"BE17-T-H-8","Fossil fuel energy generationBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Fossil fuel energy generation",15.9,15.9,"BE17-T-L-3","Fossil fuel energy generationBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","15.9 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Fossil fuel energy generation",15.11,15.11,"BE15-T-L-2","Fossil fuel energy generationBE15-T-L-2","Low","Our business sells physical products to other businesses, with low risk of product misuse","15.11 Our business sells physical products to other businesses, with low risk of product misuse","This characteristic predominantly applies to product components which are sold on to form part of larger or more complex products. Examples include semiconductors and car parts.\n\nThis characteristic does not apply to products that may have significant operational impacts, if the communication of such impacts are likely to influence customer decision-making. For example, this characteristic does not apply to livestock rearing, as communication on animal welfare and/or use of antibiotics may influence end-customer decisions. ","Yes"]
["Fossil fuel energy generation","15.a",{"$f":"B1547","v":"15.a"},"BE15-E-H-1","Fossil fuel energy generationBE15-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","15.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fossil fuel energy generation","15.b","15.b","BE15-E-L-1","Fossil fuel energy generationBE15-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","15.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",16.100000000000001,16.100000000000001,"BE15-T-H-1","Fossil fuel energy generationBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","16.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Fossil fuel energy generation",16.2,16.2,"BE15-T-H-2","Fossil fuel energy generationBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Fossil fuel energy generation",16.3,16.3,"BE15-T-H-3","Fossil fuel energy generationBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","16.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Fossil fuel energy generation",16.399999999999899,16.400000000000002,"BE15-T-H-4","Fossil fuel energy generationBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","16.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Fossil fuel energy generation",16.5,16.5,"BE15-T-H-5","Fossil fuel energy generationBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","16.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Fossil fuel energy generation",16.600000000000001,16.600000000000001,"BE15-T-H-6","Fossil fuel energy generationBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Fossil fuel energy generation",16.7,16.7,"BE15-T-H-7","Fossil fuel energy generationBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","16.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Fossil fuel energy generation",16.8,16.8,"BE17-T-H-1","Fossil fuel energy generationBE17-T-H-1","High","Our business's goods may contain harmful substances","16.8 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Fossil fuel energy generation",16.899999999999899,16.900000000000002,"BE17-T-H-2","Fossil fuel energy generationBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","16.9 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Fossil fuel energy generation",16.11,16.11,"BE17-T-H-3","Fossil fuel energy generationBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","16.11 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Fossil fuel energy generation",16.12,16.12,"BE17-T-H-4","Fossil fuel energy generationBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","16.12 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Fossil fuel energy generation",16.13,16.13,"BE17-T-H-5","Fossil fuel energy generationBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","Yes"]
["Fossil fuel energy generation",16.14,16.14,"BE17-T-H-6","Fossil fuel energy generationBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","16.14 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Fossil fuel energy generation",16.149999999999899,16.150000000000002,"BE17-T-H-7","Fossil fuel energy generationBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","16.15 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Fossil fuel energy generation",16.16,16.16,"BE17-T-H-8","Fossil fuel energy generationBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Fossil fuel energy generation",16.170000000000002,16.170000000000002,"BE17-T-L-3","Fossil fuel energy generationBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","16.17 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Fossil fuel energy generation","16.a",{"$f":"B1565","v":"16.a"},"BE16-E-H-1","Fossil fuel energy generationBE16-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","16.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fossil fuel energy generation","16.b","16.b","BE16-E-L-1","Fossil fuel energy generationBE16-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","16.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",17.100000000000001,17.100000000000001,"BE17-T-H-1","Fossil fuel energy generationBE17-T-H-1","High","Our business's goods may contain harmful substances","17.1 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Fossil fuel energy generation",17.2,17.2,"BE17-T-H-2","Fossil fuel energy generationBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","17.2 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Fossil fuel energy generation",17.3,17.3,"BE17-T-H-3","Fossil fuel energy generationBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","17.3 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Fossil fuel energy generation",17.399999999999899,17.400000000000002,"BE17-T-H-4","Fossil fuel energy generationBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","17.4 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Fossil fuel energy generation",17.5,17.5,"BE17-T-H-5","Fossil fuel energy generationBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","17.5 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","Yes"]
["Fossil fuel energy generation",17.600000000000001,17.600000000000001,"BE17-T-H-6","Fossil fuel energy generationBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","17.6 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Fossil fuel energy generation",17.7,17.7,"BE17-T-H-7","Fossil fuel energy generationBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Fossil fuel energy generation",17.8,17.8,"BE17-T-H-8","Fossil fuel energy generationBE17-T-H-8","High","Our business's products may be addictive","17.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Fossil fuel energy generation",17.899999999999899,17.900000000000002,"BE17-T-L-1","Fossil fuel energy generationBE17-T-L-1","Low","Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","17.9 Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","This characteristic applies to goods that are highly homogenous, which have not undergone significant processing (e.g. raw agricultural inputs). ","No"]
["Fossil fuel energy generation",17.11,17.11,"BE17-T-L-2","Fossil fuel energy generationBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","No"]
["Fossil fuel energy generation",17.12,17.12,"BE17-T-L-3","Fossil fuel energy generationBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","17.12 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Fossil fuel energy generation","17.a",{"$f":"B1578","v":"17.a"},"BE17-E-H-1","Fossil fuel energy generationBE17-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","17.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fossil fuel energy generation","17.b","17.b","BE17-E-L-1","Fossil fuel energy generationBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",18.100000000000001,18.100000000000001,"BE18-T-H-1","Fossil fuel energy generationBE18-T-H-1","High","Our business's products depend on fossil fuels to operate","18.1 Our business's products depend on fossil fuels to operate","This characteristic applies to products which force users to emit greenhouse gases when used as intended. Examples include the manufacture and sale of machinery dependent on fossil fuel combustion.\n\nThis characteristic does not apply to electric goods which can be powered by batteries or power outlets. \n","No"]
["Fossil fuel energy generation",18.2,18.2,"BE18-T-H-2","Fossil fuel energy generationBE18-T-H-2","High","Our business's products are themselves a greenhouse gas","18.2 Our business's products are themselves a greenhouse gas","Examples include, but are not limited to, carbon dioxide, methane, ozone, nitrous oxide, and chlorofluorocarbons.","No"]
["Fossil fuel energy generation",18.3,18.3,"BE18-T-H-3","Fossil fuel energy generationBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Fossil fuel energy generation",18.399999999999899,18.400000000000002,"BE18-T-H-4","Fossil fuel energy generationBE18-T-H-4","High","Our business's products contain greenhouse gases which may be emitted during use or at end of life","18.4 Our business's products contain greenhouse gases which may be emitted during use or at end of life","This characteristic applies to products which contain greenhouse gases in their formulations. Examples include pressurized containers that utilize nitrous oxide, and products that contain hydrofluorocarbons such as some refrigerants and tire inflators.","No"]
["Fossil fuel energy generation",18.5,18.5,"BE18-T-L-1","Fossil fuel energy generationBE18-T-L-1","Low","Our business's products force users to emit negligible amounts of greenhouse gases","18.5 Our business's products force users to emit negligible amounts of greenhouse gases","Examples of negligible greenhouse gas emissions include candles and scent diffusers.","No"]
["Fossil fuel energy generation",18.600000000000001,18.600000000000001,"BE18-T-U-1","Fossil fuel energy generationBE18-T-U-1","Unlikely","Our business's products do not force the user to emit greenhouse gases during use or post-use","18.6 Our business's products do not force the user to emit greenhouse gases during use or post-use","This includes products where greenhouse gas emissions occur as a natural result of decomposition, even if it takes many years (e.g. the break-down of plastics).","Yes"]
["Fossil fuel energy generation","18.a",{"$f":"B1586","v":"18.a"},"BE18-E-H-1","Fossil fuel energy generationBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fossil fuel energy generation","18.b","18.b","BE18-E-L-1","Fossil fuel energy generationBE18-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","18.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",19.100000000000001,19.100000000000001,"BE19-T-H-1","Fossil fuel energy generationBE19-T-H-1","High","Our business's products or key components within products are designed for single or temporary use","19.1 Our business's products or key components within products are designed for single or temporary use","Temporary use includes products that have a lifespan of less than a year. This characteristic is not applicable to goods which end up fully consumed.","No"]
["Fossil fuel energy generation",19.2,19.2,"BE19-T-H-3","Fossil fuel energy generationBE19-T-H-3","High","Our business's products require disassembly by the end user to be repurposed","19.2 Our business's products require disassembly by the end user to be repurposed","This characteristic typically applies to physical goods whose material composition can make it difficult to recycle via municipal waste infrastructure. Examples include electrical goods and batteries. ","No"]
["Fossil fuel energy generation",19.3,19.3,"BE19-T-H-4","Fossil fuel energy generationBE19-T-H-4","High","Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","19.3 Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","This includes physical goods which are typically replaced or which need replacing within 10 years.","No"]
["Fossil fuel energy generation",19.399999999999899,19.400000000000002,"BE19-T-L-1","Fossil fuel energy generationBE19-T-L-1","Low","Our business does not sell physical goods","19.4 Our business does not sell physical goods","This characteristic applies to most services (e.g. professional services).\n \nThis characteristic does not apply to services which provide physical goods to customers in support of that service as a central part of revenue-generation (e.g. food and beverage services). ","Yes"]
["Fossil fuel energy generation",19.5,19.5,"BE19-T-L-2","Fossil fuel energy generationBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Fossil fuel energy generation",19.600000000000001,19.600000000000001,"BE19-T-L-3","Fossil fuel energy generationBE19-T-L-3","Low","Our business sells homogeneous materials which can be widely repurposed","19.6 Our business sells homogeneous materials which can be widely repurposed","Homogeneous materials are those with a uniform composition that cannot be physically separated into different materials. \n\nThis characteristic applies to goods that do not require disassembly before repurposing. Examples include natural resources such as crops, gemstones and basic metals. ","No"]
["Fossil fuel energy generation","19.a",{"$f":"B1594","v":"19.a"},"BE19-E-H-1","Fossil fuel energy generationBE19-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","19.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fossil fuel energy generation","19.b","19.b","BE19-E-L-1","Fossil fuel energy generationBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",20.100000000000001,20.100000000000001,"BE20-T-H-1","Fossil fuel energy generationBE20-T-H-1","High","Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","20.1 Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","Ethical breaches refer to activities that by international standards are considered illegal. This applies if the specific nature of the activity is increasing the risk of such ethical breaches.","Yes"]
["Fossil fuel energy generation",20.2,20.2,"BE20-T-H-2","Fossil fuel energy generationBE20-T-H-2","High","Our business's goods and services are intended to impact people's health","20.2 Our business's goods and services are intended to impact people's health","This characteristic applies to goods and services which directly target people's physical or mental health. Examples include pharmaceutical products and healthcare services. \n\nIt excludes goods and services which indirectly facilitate health improvements, such as wearable technology or wellbeing-related services.","No"]
["Fossil fuel energy generation",20.3,20.3,"BE23-T-H-1","Fossil fuel energy generationBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Fossil fuel energy generation",20.399999999999899,20.400000000000002,"BE20-T-H-3","Fossil fuel energy generationBE20-T-H-3","High","Our business collects or handles sensitive information and personal data","20.4 Our business collects or handles sensitive information and personal data","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Fossil fuel energy generation",20.5,20.5,"BE20-T-H-4","Fossil fuel energy generationBE20-T-H-4","High","Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","20.5 Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","Innovation may take the form of technology, concept or business model. This characteristic applies where innovation used by a business is subject to significant public discussion of ethical concerns (e.g. cryptocurrencies).","No"]
["Fossil fuel energy generation",20.6,20.6,"BE17-T-H-8","Fossil fuel energy generationBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Fossil fuel energy generation",20.7,20.7,"BE20-T-H-5","Fossil fuel energy generationBE20-T-H-5","High","Our business facilitates interactions with potentially vulnerable groups","20.7 Our business facilitates interactions with potentially vulnerable groups","\nVulnerable groups include children, elderly and indigenous people and others who may be targeted and mistreated.\n \nThis characteristic applies where a significant proportion of interactions are likely to be vulnerable individuals (e.g. tourism trips on indigenous land).\n\nThis characteristic does not apply whereby a business's day-to-day interactions are broadly reflective of the population.","No"]
["Fossil fuel energy generation",20.8,20.8,"BE20-T-H-6","Fossil fuel energy generationBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","20.8 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Fossil fuel energy generation","20.a",{"$f":"B1604","v":"20.a"},"BE20-E-H-1",{"$f":"A1604&\"\"&D1604","v":"Fossil fuel energy generationBE20-E-H-1"},"High","None of the high risk characteristics adequately describe why this business is high risk",{"$f":"C1604&\" \"&G1604","v":"20.a None of the high risk characteristics adequately describe why this business is high risk"},null,"No"]
["Fossil fuel energy generation","20.b","20.b","BE20-E-L-1","Fossil fuel energy generationBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",21.1,{"$f":"ROUNDUP(B1606,3)","v":21.1},"BE21-T-H-1","Fossil fuel energy generationBE21-T-H-1","High","Our business's value largely resides in intangible assets that are not tied to physical locations","21.1 Our business's value largely resides in intangible assets that are not tied to physical locations","This characteristic applies to businesses where a significant portion of their fixed assets are made up of intangible assets. Intangible assets are non-physical assets owned by the business, such as patents, product recipes, copyrights, and intellectual property.\n\nHaving significant levels of intangible assets increases the risk of not paying the right tax in the right place, as intangible assets can often be moved between subsidiaries in the same company or across the borders of tax jurisdictions. This can be done without causing any impact on the day-to-day operation of the company, but with serious implications to tax rates. This disconnect makes it possible for companies to structure their taxes in a way that doesn't reflect the 'economic reality' of how and where income is generated.","No"]
["Fossil fuel energy generation",21.2,21.2,"BE21-T-H-2","Fossil fuel energy generationBE21-T-H-2","High","Our business's activities are premised on the movement between multiple countries or jurisdictions","21.2 Our business's activities are premised on the movement between multiple countries or jurisdictions","This characteristic applies to companies that earn a significant portion of income from the transport goods or people across national or tax borders as part of their product or service offering. \n\nOperating in multiple jurisdictions often means that companies need to divide the costs of inputs and labour, and split the revenues earned from the good or service between the different tax jurisdictions. This can require judgment calls and a degree of subjectivity, increasing the risk that companies either inadvertently misallocate taxable income, or use the opportunity to strategically minimize their taxes owed by allocating more income to the lower-tax jurisdiction.","No"]
["Fossil fuel energy generation",21.3,21.3,"BE21-C-S-H-1","Fossil fuel energy generationBE21-C-S-H-1","High","Our business has a complex structure where there is no immediate transparency of ownership and/or control","21.3 Our business has a complex structure where there is no immediate transparency of ownership and/or control","Ownership and control are somewhat intertwined concepts. Control relates to the ultimate operational decisions of a company. Control is often tied to the beneficial owners of a company.\n\nA beneficial owner is that who either: ultimately owns or controls more than 25% of a company’s shares or voting rights (whether directly or indirectly); or exercises controls over the management of the company in any other way.\n\nIf a company has several layers of corporate officers, shareholders and personal service companies it makes it difficult to see who the beneficial owners are.\n\nGood practice would be clearly stating the beneficial owners of all shareholdings of more than 10% in the company.","NA"]
["Fossil fuel energy generation",21.4,21.4,"BE21-C-S-H-2","Fossil fuel energy generationBE21-C-S-H-2","High","Our business is registered in a recognised 'tax haven'","21.4 Our business is registered in a recognised 'tax haven'","A tax haven is generally an offshore country that offers foreign individuals and businesses little or no tax liability. Examples include the Cayman Islands, Bermuda, Switzerland and Jersey.","NA"]
["Fossil fuel energy generation",21.5,21.5,"BE21-C-S-L-1","Fossil fuel energy generationBE21-C-S-L-1","Low","Our business is a registered charity","21.5 Our business is a registered charity","A charity is an organisation with specific purposes defined in law to be charitable, and is exclusively for public benefit.","NA"]
["Fossil fuel energy generation","21.a",{"$f":"B1611","v":"21.a"},"BE21-E-H-1","Fossil fuel energy generationBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fossil fuel energy generation","21.b","21.b","BE21-E-L-1","Fossil fuel energy generationBE21-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","21.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",22.1,22.1,"BE22-T-H-1","Fossil fuel energy generationBE22-T-H-1","High","Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","22.1 Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","Extensive greenhouse gas emissions are those associated with heavy polluting industries or businesses whose products generate significant greenhouse gases. Such activities typically have a precedent for lobbying against environmental regulation or carbon pricing.","Yes"]
["Fossil fuel energy generation",22.2,22.2,"BE08-T-H-1","Fossil fuel energy generationBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Fossil fuel energy generation",22.3,22.3,"BE22-T-H-2","Fossil fuel energy generationBE22-T-H-2","High","Our business is highly regulated by data privacy laws","22.3 Our business is highly regulated by data privacy laws","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Fossil fuel energy generation",22.4,22.4,"BE22-T-H-3","Fossil fuel energy generationBE22-T-H-3","High","Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","22.4 Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","This characteristic applies where the company may have a financial interest in inhibiting research and/or regulation around the social or environmental impacts of substances (typically metals, minerals or chemicals), which may undermine employee or customer health.","No"]
["Fossil fuel energy generation",22.5,22.5,"BE20-T-H-6","Fossil fuel energy generationBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Fossil fuel energy generation",22.6,22.6,"BE22-T-H-4","Fossil fuel energy generationBE22-T-H-4","High","Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","22.6 Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","This applies where there is either a precedent for lobbying or an anticipated growth in lobbying against advancing social and environmental legislation. A growth in lobbying can be expected where there has already been substantial discussion about incoming legislation that will threaten the ability to do business as usual. Examples include a carbon tax or sugar tax.","Yes"]
["Fossil fuel energy generation",22.7,22.7,"BE22-C-O-H-1","Fossil fuel energy generationBE22-C-O-H-1","High","Our business is heavily subsidised by the government","22.7 Our business is heavily subsidised by the government","A subsidy is a direct or indirect payment to individuals or firms, usually in the form of a cash payment from the government or a targeted tax cut. Examples of heavily subsidised industries include agriculture and oil and gas.","NA"]
["Fossil fuel energy generation",22.8,22.8,"BE22-C-S-L-1","Fossil fuel energy generationBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Fossil fuel energy generation","22.a",{"$f":"B1621","v":"22.a"},"BE22-E-H-1","Fossil fuel energy generationBE22-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","22.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fossil fuel energy generation","22.b","22.b","BE22-E-L-1","Fossil fuel energy generationBE22-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","22.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fossil fuel energy generation",23.1,23.1,"BE23-T-H-1","Fossil fuel energy generationBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","23.1 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Fossil fuel energy generation",23.3,23.3,"BE23-T-L-1","Fossil fuel energy generationBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","Yes"]
["Fossil fuel energy generation","23.a",{"$f":"B1625","v":"23.a"},"BE23-E-H-1","Fossil fuel energy generationBE23-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","23.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fossil fuel energy generation","23.b","23.b","BE23-E-L-1","Fossil fuel energy generationBE23-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","23.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",1.1000000000000001,1.1000000000000001,"BE01-T-H-1","Nuclear energy generationBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","1.1 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Nuclear energy generation",1.2,1.2,"BE01-T-H-2","Nuclear energy generationBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","1.2 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Nuclear energy generation",1.3,1.3,"BE01-T-H-3","Nuclear energy generationBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","1.3 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","No"]
["Nuclear energy generation",1.4,1.4,"BE01-T-H-4","Nuclear energy generationBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Nuclear energy generation",1.5,1.5,"BE01-T-H-5","Nuclear energy generationBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","1.5 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Nuclear energy generation",1.6,1.6,"BE01-T-H-6","Nuclear energy generationBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","1.6 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Nuclear energy generation",1.7,1.7,"BE01-C-O-L-1","Nuclear energy generationBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Nuclear energy generation","1.a",{"$f":"B1634","v":"1.a"},"BE01-E-H-1","Nuclear energy generationBE01-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","1.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Nuclear energy generation","1.b","1.b","BE01-E-L-1","Nuclear energy generationBE01-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","1.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",2.1,2.1,"BE02-T-H-1","Nuclear energy generationBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","Yes"]
["Nuclear energy generation",2.2000000000000002,2.2000000000000002,"BE02-T-H-2","Nuclear energy generationBE02-T-H-2","High","Our business uses water as a core product input","2.2 Our business uses water as a core product input","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Water is a core input if it is embedded into, or necessarily consumed in the creation of physical goods. Examples include the production of crops and livestock, some types of consumables, processed foods and beverage products.","No"]
["Nuclear energy generation",2.2999999999999901,2.2999999999999998,"BE02-T-H-3","Nuclear energy generationBE02-T-H-3","High","Our business generates contaminated wastewater which requires specialized treatment","2.3 Our business generates contaminated wastewater which requires specialized treatment","Specialized treatment is typically biological, chemical or physical and refers to that which is different and additional to treatment carried out by municipal water treatment systems. Without treatment specific to its contaminants, wastewater could harm the surrounding environment upon emission. \n \nThis characteristic does not apply to businesses whose processes create wastewater that can be managed by municipal water treatment systems (e.g. when wastewater contaminants are produced by standard cleaning and sanitation practices).","No"]
["Nuclear energy generation",2.4,2.4,"BE02-T-L-1","Nuclear energy generationBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","No"]
["Nuclear energy generation",2.5,2.5,"BE02-C-O-L-1","Nuclear energy generationBE02-C-O-L-1","Low","Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","2.5 Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","This characteristic applies when all company owned or controlled sites are in areas designated as ‘low risk’ by the WRI Water Risk Atlas, and where it is reasonable to expect standard wastewater treatment utilities to neutralise wastewater to safe discharge characteristics.","NA"]
["Nuclear energy generation","2.a",{"$f":"B1641","v":"2.a"},"BE02-E-H-1","Nuclear energy generationBE02-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","2.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Nuclear energy generation","2.b","2.b","BE02-E-L-1","Nuclear energy generationBE02-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","2.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",3.1,3.1,"BE03-T-H-1","Nuclear energy generationBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Nuclear energy generation",3.2,3.2,"BE03-T-H-2","Nuclear energy generationBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","3.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Nuclear energy generation",3.3,3.3,"BE03-T-H-3","Nuclear energy generationBE03-T-H-3","High","Our business harvests plants or animals from the wild","3.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Nuclear energy generation",3.4,3.4,"BE03-T-H-4","Nuclear energy generationBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Nuclear energy generation",3.5,3.5,"BE03-T-H-5","Nuclear energy generationBE03-T-H-5","High","Our business relies on animal testing to develop its products","3.5 Our business relies on animal testing to develop its products","Reliance on animal testing may be the result of regulatory compliance, or typical industry business practice (e.g. cosmetics and pharmaceutical development).\n \nThis characteristic applies when the business activity is directly reliant on animal testing to operate.","No"]
["Nuclear energy generation",3.6,3.6,"BE03-T-U-1","Nuclear energy generationBE03-T-U-1","Unlikely","Our business does not own or manage any natural resources, including large swathes of land","3.6 Our business does not own or manage any natural resources, including large swathes of land","This characteristic applies if a business owns large swathes of land, but that land is not suitable and intended for natural resource management (e.g. large manufacturing sites, or solar/wind farms).","Yes"]
["Nuclear energy generation","3.a",{"$f":"B1649","v":"3.a"},"BE03-E-H-1","Nuclear energy generationBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Nuclear energy generation","3.b","3.b","BE03-E-L-1","Nuclear energy generationBE03-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","3.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",4.0999999999999899,4.1000000000000005,"BE04-T-H-1","Nuclear energy generationBE04-T-H-1","High","Our business transforms, refines or combines raw materials","4.1 Our business transforms, refines or combines raw materials","Raw materials are substances in their natural state that will be used in the primary production of other goods.\n\nExamples include many kinds of manufacturing, such as that of most foods, petroleum products and chemicals.","Yes"]
["Nuclear energy generation",4.2,4.2,"BE04-T-H-2","Nuclear energy generationBE04-T-H-2","High","Our business's products are made of multiple product inputs","4.2 Our business's products are made of multiple product inputs","Product inputs are the materials and components which constitute a physical product.\n \nThis characteristic does not apply to services where the sale of physical goods is not central to revenue-generation, even when operational inputs such as vehicles or machinery may be central to the provision of the service (e.g. tour operators which use tour buses). This characteristic does apply for services when supplementary goods made of multiple product inputs are provided to the customer to consume (e.g. some health care and food services where food or medicines are consumed).","No"]
["Nuclear energy generation",4.3,4.3,"BE04-T-H-3","Nuclear energy generationBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","No"]
["Nuclear energy generation",4.4000000000000004,4.4000000000000004,"BE04-T-H-4","Nuclear energy generationBE04-T-H-4","High","Our business relies heavily on outsourced labour","4.4 Our business relies heavily on outsourced labour","Outsourced labour is the practice of hiring a party outside a company to deliver services or manufacture goods which would conventionally be completed in-house by the company's own employees. It is usually undertaken as a cost-cutting measure. \n \nThis does not apply when the outsourced function is not central to the business model (e.g. cleaning, or human resources), or where the business activity being outsourced sits within the same business activity. Commonly outsourced activities include the use of call centres for customer services, and external market research.","No"]
["Nuclear energy generation",4.5,4.5,"BE04-T-H-5","Nuclear energy generationBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Nuclear energy generation",4.5999999999999899,4.6000000000000005,"BE04-T-H-6","Nuclear energy generationBE04-T-H-6","High","Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","4.6 Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","This typically applies when the procurement of one or more product inputs, central to revenue-generation, are associated with ethical breaches (e.g. the reliance on conflict minerals).","No"]
["Nuclear energy generation",4.7,4.7,"BE04-T-L-1","Nuclear energy generationBE04-T-L-1","Low","Our business only procures ancillary goods and services for its own operations","4.7 Our business only procures ancillary goods and services for its own operations","Ancillary goods are those used or consumed in the course of day-to-day operations (e.g. office supplies, cleaning products, IT equipment). Examples include professional services and others in the knowledge economy.","No"]
["Nuclear energy generation","4.a",{"$f":"B1658","v":"4.a"},"BE04-E-H-1","Nuclear energy generationBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Nuclear energy generation","4.b","4.b","BE04-E-L-1","Nuclear energy generationBE04-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","4.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",5.0999999999999899,5.1000000000000005,"BE01-T-H-4","Nuclear energy generationBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","5.1 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Nuclear energy generation",5.2,5.2,"BE05-T-H-1","Nuclear energy generationBE05-T-H-1","High","Our business manages, stores or distributes potentially harmful substances as a core activity","5.2 Our business manages, stores or distributes potentially harmful substances as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Nuclear energy generation",5.3,5.3,"BE05-T-H-2","Nuclear energy generationBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","No"]
["Nuclear energy generation",5.4,5.4,"BE05-T-H-3","Nuclear energy generationBE05-T-H-3","High","Our business generates significant quantities of harmful substances as an operational by-product","5.4 Our business generates significant quantities of harmful substances as an operational by-product","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic applies to operational activities that could reasonably be expected to contribute to air, water or soil pollution via emission of harmful substances.","Yes"]
["Nuclear energy generation",5.5,5.5,"BE01-T-H-1","Nuclear energy generationBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","5.5 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Nuclear energy generation",5.6,5.6,"BE05-T-H-4","Nuclear energy generationBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","5.6 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Nuclear energy generation",5.7,5.7,"BE05-T-H-5","Nuclear energy generationBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","5.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Nuclear energy generation",5.8,5.8,"BE05-T-L-1","Nuclear energy generationBE05-T-L-1","Low","Our business delivers services which do not emit harmful substances or require the use of heavy machinery","5.8 Our business delivers services which do not emit harmful substances or require the use of heavy machinery","A service does not involve the sale of physical goods. Services that may fulfil this characteristic include those within the knowledge economy.","No"]
["Nuclear energy generation",5.9,{"$f":"ROUNDUP(B1668,3)","v":5.9},"BE05-T-L-2",{"$f":"A1668&\"\"&D1668","v":"Nuclear energy generationBE05-T-L-2"},"Low","Our business only creates virtual products without emitting harmful substances",{"$f":"C1668&\" \"&G1668","v":"5.9 Our business only creates virtual products without emitting harmful substances"},"A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Nuclear energy generation",5.1100000000000003,5.1100000000000003,"BE05-T-L-3","Nuclear energy generationBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","5.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Nuclear energy generation","5.a",{"$f":"B1670","v":"5.a"},"BE05-E-H-1","Nuclear energy generationBE05-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","5.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Nuclear energy generation","5.b","5.b","BE05-E-L-1","Nuclear energy generationBE05-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","5.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",6.1,6.1,"BE01-T-H-2","Nuclear energy generationBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","6.1 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Nuclear energy generation",6.2,6.2,"BE01-T-H-3","Nuclear energy generationBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","6.2 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","No"]
["Nuclear energy generation",6.3,6.3,"BE01-T-H-4","Nuclear energy generationBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Nuclear energy generation",6.4,6.4,"BE01-T-H-5","Nuclear energy generationBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","6.4 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Nuclear energy generation",6.5,6.5,"BE01-T-H-6","Nuclear energy generationBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","6.5 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Nuclear energy generation",6.6,6.6,"BE06-T-H-1","Nuclear energy generationBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","No"]
["Nuclear energy generation",6.7,6.7,"BE01-T-H-1","Nuclear energy generationBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","6.7 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Nuclear energy generation",6.8,6.8,"BE06-T-H-2","Nuclear energy generationBE06-T-H-2","High","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","6.8 Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","Certain activities release extensive greenhouse gases outside of burning fossil fuels, such as through chemical reactions. Examples include cement production or livestock rearing.","No"]
["Nuclear energy generation","6.a",{"$f":"B1680","v":"6.a"},"BE06-E-H-1","Nuclear energy generationBE06-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","6.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Nuclear energy generation","6.b","6.b","BE06-E-L-1","Nuclear energy generationBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",7.1,7.1,"BE07-T-H-1","Nuclear energy generationBE07-T-H-1","High","Our business produces high quantities of operational by-products","7.1 Our business produces high quantities of operational by-products","A by-product is a secondary product derived from a production process, manufacturing process or chemical reaction. It is not the primary product or service being produced. \n\nHigh quantities of operational by-products would represent a defining business feature and would require active and ongoing management.","No"]
["Nuclear energy generation",7.2,7.2,"BE07-T-H-2","Nuclear energy generationBE07-T-H-2","High","Our business's operations generate high quantities of hazardous waste","7.2 Our business's operations generate high quantities of hazardous waste","Waste is considered hazardous if it is flammable, corrosive, highly reactive or toxic. High quantities of hazardous waste would represent a defining business feature and would require active and ongoing management.","Yes"]
["Nuclear energy generation",7.3,7.3,"BE07-T-H-3","Nuclear energy generationBE07-T-H-3","High","Our business' core product inputs are perishable","7.3 Our business' core product inputs are perishable","A core input is one that is embedded into, or necessarily consumed in the creation of physical goods. A perishable input is one that decays quickly.","No"]
["Nuclear energy generation",7.4,7.4,"BE07-T-H-4","Nuclear energy generationBE07-T-H-4","High","Our business's products are perishable","7.4 Our business's products are perishable","A perishable product is one that decays quickly. Examples include food-based products and pharmaceuticals.","No"]
["Nuclear energy generation",7.5,7.5,"BE07-T-L-1","Nuclear energy generationBE07-T-L-1","Low","Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","7.5 Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","This characteristic applies if a company sells virtual or digital products, or if a company provides a service that is supported by digital platforms. Examples include professional services and digital media.","No"]
["Nuclear energy generation",7.6,7.6,"BE07-T-L-2","Nuclear energy generationBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Nuclear energy generation","7.a",{"$f":"B1688","v":"7.a"},"BE07-E-H-1","Nuclear energy generationBE07-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","7.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Nuclear energy generation","7.b","7.b","BE07-E-L-1","Nuclear energy generationBE07-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","7.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",8.1,8.1,"BE03-T-H-1","Nuclear energy generationBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","8.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Nuclear energy generation",8.1999999999999904,8.1999999999999993,"BE03-T-H-2","Nuclear energy generationBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","8.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Nuclear energy generation",8.3000000000000007,8.3000000000000007,"BE03-T-H-3","Nuclear energy generationBE03-T-H-3","High","Our business harvests plants or animals from the wild","8.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Nuclear energy generation",8.4,8.4,"BE03-T-H-4","Nuclear energy generationBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Nuclear energy generation",8.5,8.5,"BE05-T-H-4","Nuclear energy generationBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","8.5 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Nuclear energy generation",8.6,8.6,"BE08-T-H-1","Nuclear energy generationBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","8.6 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Nuclear energy generation",8.6999999999999904,8.6999999999999993,"BE08-T-H-2","Nuclear energy generationBE08-T-H-2","High","Our business is likely to operate in or near areas of high biodiversity or cultural value","8.7 Our business is likely to operate in or near areas of high biodiversity or cultural value","A biodiverse area is one with high concentrations of endemic or rare species that are significant at a global or regional level. Examples include rainforests or mangroves. \n\nAn area of cultural value is one of cultural, archaeological, historical, religious or sacred significance. Examples include land belonging to indigenous peoples.\n\nThis characteristic applies to activities which require very specific natural environments to operate (e.g. various forms of aquaculture).","No"]
["Nuclear energy generation",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","Nuclear energy generationBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","No"]
["Nuclear energy generation","8.a",{"$f":"B1698","v":"8.a"},"BE08-E-H-1","Nuclear energy generationBE08-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","8.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Nuclear energy generation","8.b","8.b","BE08-E-L-1","Nuclear energy generationBE08-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","8.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",9.1,9.1,"BE09-T-H-1","Nuclear energy generationBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","Yes"]
["Nuclear energy generation",9.1999999999999904,9.1999999999999993,"BE09-T-H-2","Nuclear energy generationBE09-T-H-2","High","Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","9.2 Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","This characteristic is likely to apply if the business activity occurs in a remote location with limited access to labour (e.g. mining).","No"]
["Nuclear energy generation",9.3000000000000007,9.3000000000000007,"BE05-T-H-4","Nuclear energy generationBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","9.3 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Nuclear energy generation",9.4,9.4,"BE09-T-H-3","Nuclear energy generationBE09-T-H-3","High","Our business requires the repeated acquisition or control of new land","9.4 Our business requires the repeated acquisition or control of new land","This characteristic is likely to apply if the business activity is premised on continuous expansion or if there is a high turnover of site ownership (e.g. real estate development).","No"]
["Nuclear energy generation",9.5,9.5,"BE08-T-H-1","Nuclear energy generationBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","9.5 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Nuclear energy generation",9.6,9.6,"BE09-T-H-4","Nuclear energy generationBE09-T-H-4","High","Our business may have the potential to disrupt local activities and livelihoods","9.6 Our business may have the potential to disrupt local activities and livelihoods","This characteristic captures a variety of disruptive activities not explicitly covered elsewhere. Examples include noise pollution or genetic cross-contamination.","Yes"]
["Nuclear energy generation",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Nuclear energy generationBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Nuclear energy generation",9.8000000000000007,9.8000000000000007,"BE09-T-H-5","Nuclear energy generationBE09-T-H-5","High","Our business's activities emit high amounts of harmful substances into nature","9.8 Our business's activities emit high amounts of harmful substances into nature","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic only applies if the harmful substances are likely to have a direct negative impact on local communities. If a business activity emits harmful substances, but these are unlikely to escape from company premises into nature due to operating processes, this characteristic does not apply. \n","No"]
["Nuclear energy generation",9.9,9.9,"BE09-T-L-1","Nuclear energy generationBE09-T-L-1","Low","Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","9.9 Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","A built-up area is one that has a high concentration of human settlement, such as cities and towns.\n\nPollution is the introduction of contaminants into the natural environment that cause adverse change. Pollution can take the form of chemical substances or energy, such as noise, heat, or light.","No"]
["Nuclear energy generation",9.11,9.11,"BE05-T-L-3","Nuclear energy generationBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","9.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Nuclear energy generation",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","Nuclear energy generationBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Nuclear energy generation","9.a",{"$f":"B1711","v":"9.a"},"BE09-E-H-1","Nuclear energy generationBE09-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","9.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Nuclear energy generation","9.b","9.b","BE09-E-L-1","Nuclear energy generationBE09-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","9.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",10.1,10.1,"BE10-T-H-1","Nuclear energy generationBE10-T-H-1","High","Our business's activities may expose employees to harmful substances","10.1 Our business's activities may expose employees to harmful substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Nuclear energy generation",10.1999999999999,10.199999999999999,"BE10-T-H-2","Nuclear energy generationBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","10.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","No"]
["Nuclear energy generation",10.3,10.3,"BE10-T-H-3","Nuclear energy generationBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","10.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","Yes"]
["Nuclear energy generation",10.4,10.4,"BE10-T-H-4","Nuclear energy generationBE10-T-H-4","High","Our business uses heavy machinery","10.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Nuclear energy generation",10.5,10.5,"BE10-T-H-5","Nuclear energy generationBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","10.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","No"]
["Nuclear energy generation",10.6,10.6,"BE10-T-H-6","Nuclear energy generationBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","10.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Nuclear energy generation",10.7,10.7,"BE10-T-H-7","Nuclear energy generationBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Nuclear energy generation",10.8,10.8,"BE10-T-H-8","Nuclear energy generationBE10-T-H-8","High","Our business's activities may expose employees to dangerous physical environments","10.8 Our business's activities may expose employees to dangerous physical environments","A dangerous physical environment is one where presence of physical hazards puts employees at risk of injury or long-term health issues. Such hazards include heights, noise, radiation and pressure.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Nuclear energy generation","10.a",{"$f":"B1721","v":"10.a"},"BE10-E-H-1","Nuclear energy generationBE10-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","10.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Nuclear energy generation","10.b","10.b","BE10-E-L-1","Nuclear energy generationBE10-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","10.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",11.1,11.1,"BE11-T-H-1","Nuclear energy generationBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","11.1 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Nuclear energy generation",11.2,11.2,"BE11-T-H-3","Nuclear energy generationBE11-T-H-3","High","Our business has a significant proportion of temporary workers","11.2 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Nuclear energy generation",11.3,11.3,"BE11-T-H-4","Nuclear energy generationBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","11.3 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Nuclear energy generation",11.4,11.4,"BE11-T-H-5","Nuclear energy generationBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","11.4 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","No"]
["Nuclear energy generation",11.5,11.5,"BE11-T-H-6","Nuclear energy generationBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","11.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Nuclear energy generation",11.6,11.6,"BE11-T-H-7","Nuclear energy generationBE11-T-H-7","High","Our business is part of the gig-economy","11.6 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Nuclear energy generation",11.7,11.7,"BE11-T-H-8","Nuclear energy generationBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Nuclear energy generation",11.8,11.8,"BE11-T-L-1","Nuclear energy generationBE11-T-L-1","Low","The vast majority of our business's employees are high-skilled and well paid","11.8 The vast majority of our business's employees are high-skilled and well paid","This is applicable to business activities where employee functions, central to revenue-generation, require high-levels of education, training or technical ability to execute.","Yes"]
["Nuclear energy generation",11.9,11.9,"BE11-C-S-L-1","Nuclear energy generationBE11-C-S-L-1","Low","Our lowest paid employee earns more than the local average salary in all countries of operation","11.9 Our lowest paid employee earns more than the local average salary in all countries of operation","National average salary data does not refer to sector or industry averages, but rather national averages across all parts of the economy. Such information is widely available online.\n\nThis characteristic does not apply in the instance that a national average salary falls below the country's living wage.","NA"]
["Nuclear energy generation","11.a",{"$f":"B1732","v":"11.a"},"BE11-E-H-1",{"$f":"A1732&\"\"&D1732","v":"Nuclear energy generationBE11-E-H-1"},"High","None of the high risk characteristics adequately describe why this business is high risk",{"$f":"C1732&\" \"&G1732","v":"11.a None of the high risk characteristics adequately describe why this business is high risk"},null,"No"]
["Nuclear energy generation","11.b","11.b","BE11-E-L-1","Nuclear energy generationBE11-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","11.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",12.1,{"$f":"ROUNDUP(B1734,3)","v":12.1},"BE11-T-H-3","Nuclear energy generationBE11-T-H-3","High","Our business has a significant proportion of temporary workers","12.1 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Nuclear energy generation",12.2,12.2,"BE11-T-H-4","Nuclear energy generationBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","12.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Nuclear energy generation",12.3,12.3,"BE11-T-H-5","Nuclear energy generationBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","12.3 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","No"]
["Nuclear energy generation",12.4,12.4,"BE12-T-H-1","Nuclear energy generationBE12-T-H-1","High","Our business's activities risk relying on child or forced labour","12.4 Our business's activities risk relying on child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","No"]
["Nuclear energy generation",12.5,12.5,"BE11-T-H-6","Nuclear energy generationBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Nuclear energy generation",12.6,12.6,"BE11-T-H-8","Nuclear energy generationBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","12.6 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Nuclear energy generation",12.7,12.7,"BE11-T-H-7","Nuclear energy generationBE11-T-H-7","High","Our business is part of the gig-economy","12.7 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Nuclear energy generation",12.8,12.8,"BE10-T-H-6","Nuclear energy generationBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","12.8 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Nuclear energy generation","12.a",{"$f":"B1742","v":"12.a"},"BE12-E-H-1","Nuclear energy generationBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Nuclear energy generation","12.b","12.b","BE12-E-L-1","Nuclear energy generationBE12-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","12.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",13.1,13.1,"BE13-T-H-1","Nuclear energy generationBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Nuclear energy generation",13.2,13.2,"BE11-T-H-4","Nuclear energy generationBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","13.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Nuclear energy generation",13.3,13.3,"BE13-C-O-H-1","Nuclear energy generationBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","13.3 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Nuclear energy generation","13.a",{"$f":"B1747","v":"13.a"},"BE13-E-H-1","Nuclear energy generationBE13-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","13.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Nuclear energy generation","13.b","13.b","BE13-E-L-1","Nuclear energy generationBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",14.1,14.1,"BE10-T-H-1","Nuclear energy generationBE10-T-H-1","High","Our business‚Äôs activities could expose employees to hazardous substances","14.1 Our business‚Äôs activities could expose employees to hazardous substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Nuclear energy generation",14.2,14.2,"BE10-T-H-2","Nuclear energy generationBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","14.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","No"]
["Nuclear energy generation",14.3,14.3,"BE10-T-H-3","Nuclear energy generationBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","Yes"]
["Nuclear energy generation",14.4,14.4,"BE10-T-H-4","Nuclear energy generationBE10-T-H-4","High","Our business uses heavy machinery","14.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Nuclear energy generation",14.5,14.5,"BE10-T-H-5","Nuclear energy generationBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","14.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","No"]
["Nuclear energy generation",14.6,14.6,"BE10-T-H-6","Nuclear energy generationBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Nuclear energy generation",14.7,14.7,"BE10-T-H-7","Nuclear energy generationBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","14.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Nuclear energy generation",14.8,14.8,"BE11-T-H-1","Nuclear energy generationBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","14.8 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Nuclear energy generation",14.9,14.9,"BE11-T-H-3","Nuclear energy generationBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Nuclear energy generation",14.11,14.11,"BE11-T-H-4","Nuclear energy generationBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","14.11 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Nuclear energy generation",14.12,14.12,"BE11-T-H-5","Nuclear energy generationBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","14.12 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","No"]
["Nuclear energy generation",14.13,14.13,"BE12-T-H-1","Nuclear energy generationBE12-T-H-1","High","Our business's activities have documented cases of child or forced labour","14.13 Our business's activities have documented cases of child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","No"]
["Nuclear energy generation",14.14,14.14,"BE11-T-H-6","Nuclear energy generationBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Nuclear energy generation",14.15,14.15,"BE11-T-H-8","Nuclear energy generationBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","14.15 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Nuclear energy generation",14.16,14.16,"BE11-T-H-7","Nuclear energy generationBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Nuclear energy generation",14.17,14.17,"BE13-T-H-1","Nuclear energy generationBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","14.17 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Nuclear energy generation",14.18,14.18,"BE14-T-H-1","Nuclear energy generationBE14-T-H-1","High","Our business is highly dependent on confidentiality","14.18 Our business is highly dependent on confidentiality","Employees may be reticent to raise concerns when a company's competitive advantage highly depends on protecting sensitive information (e.g. intellectual property). As a result, employee concerns can go unaddressed out of fear of retribution.","No"]
["Nuclear energy generation",14.19,14.19,"BE13-C-O-H-1","Nuclear energy generationBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","14.19 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Nuclear energy generation","14.a",{"$f":"B1767","v":"14.a"},"BE14-E-H-1","Nuclear energy generationBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Nuclear energy generation","14.b","14.b","BE14-E-L-1","Nuclear energy generationBE14-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","14.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",15.1,15.1,"BE15-T-H-1","Nuclear energy generationBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","15.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Nuclear energy generation",15.2,15.2,"BE15-T-H-2","Nuclear energy generationBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","15.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Nuclear energy generation",15.3,15.3,"BE15-T-H-3","Nuclear energy generationBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","15.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Nuclear energy generation",15.4,15.4,"BE15-T-H-4","Nuclear energy generationBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","15.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Nuclear energy generation",15.5,15.5,"BE15-T-H-5","Nuclear energy generationBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Nuclear energy generation",15.6,15.6,"BE15-T-H-6","Nuclear energy generationBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","15.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Nuclear energy generation",15.7,15.7,"BE15-T-H-7","Nuclear energy generationBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","15.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Nuclear energy generation",15.8,15.8,"BE17-T-H-8","Nuclear energy generationBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Nuclear energy generation",15.9,15.9,"BE17-T-L-3","Nuclear energy generationBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","15.9 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","Yes"]
["Nuclear energy generation",15.11,15.11,"BE15-T-L-2","Nuclear energy generationBE15-T-L-2","Low","Our business sells physical products to other businesses, with low risk of product misuse","15.11 Our business sells physical products to other businesses, with low risk of product misuse","This characteristic predominantly applies to product components which are sold on to form part of larger or more complex products. Examples include semiconductors and car parts.\n\nThis characteristic does not apply to products that may have significant operational impacts, if the communication of such impacts are likely to influence customer decision-making. For example, this characteristic does not apply to livestock rearing, as communication on animal welfare and/or use of antibiotics may influence end-customer decisions. ","Yes"]
["Nuclear energy generation","15.a",{"$f":"B1779","v":"15.a"},"BE15-E-H-1","Nuclear energy generationBE15-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","15.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Nuclear energy generation","15.b","15.b","BE15-E-L-1","Nuclear energy generationBE15-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","15.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",16.100000000000001,16.100000000000001,"BE15-T-H-1","Nuclear energy generationBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","16.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Nuclear energy generation",16.2,16.2,"BE15-T-H-2","Nuclear energy generationBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Nuclear energy generation",16.3,16.3,"BE15-T-H-3","Nuclear energy generationBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","16.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Nuclear energy generation",16.399999999999899,16.400000000000002,"BE15-T-H-4","Nuclear energy generationBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","16.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Nuclear energy generation",16.5,16.5,"BE15-T-H-5","Nuclear energy generationBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","16.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Nuclear energy generation",16.600000000000001,16.600000000000001,"BE15-T-H-6","Nuclear energy generationBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Nuclear energy generation",16.7,16.7,"BE15-T-H-7","Nuclear energy generationBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","16.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Nuclear energy generation",16.8,16.8,"BE17-T-H-1","Nuclear energy generationBE17-T-H-1","High","Our business's goods may contain harmful substances","16.8 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Nuclear energy generation",16.899999999999899,16.900000000000002,"BE17-T-H-2","Nuclear energy generationBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","16.9 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Nuclear energy generation",16.11,16.11,"BE17-T-H-3","Nuclear energy generationBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","16.11 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Nuclear energy generation",16.12,16.12,"BE17-T-H-4","Nuclear energy generationBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","16.12 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Nuclear energy generation",16.13,16.13,"BE17-T-H-5","Nuclear energy generationBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Nuclear energy generation",16.14,16.14,"BE17-T-H-6","Nuclear energy generationBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","16.14 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Nuclear energy generation",16.149999999999899,16.150000000000002,"BE17-T-H-7","Nuclear energy generationBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","16.15 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Nuclear energy generation",16.16,16.16,"BE17-T-H-8","Nuclear energy generationBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Nuclear energy generation",16.170000000000002,{"$f":"ROUNDUP(B1796,3)","v":16.170000000000002},"BE17-T-L-3",{"$f":"A1796&\"\"&D1796","v":"Nuclear energy generationBE17-T-L-3"},"Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life",{"$f":"C1796&\" \"&G1796","v":"16.17 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life"},"\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","Yes"]
["Nuclear energy generation","16.a",{"$f":"B1797","v":"16.a"},"BE16-E-H-1","Nuclear energy generationBE16-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","16.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Nuclear energy generation","16.b","16.b","BE16-E-L-1","Nuclear energy generationBE16-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","16.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",17.100000000000001,17.100000000000001,"BE17-T-H-1","Nuclear energy generationBE17-T-H-1","High","Our business's goods may contain harmful substances","17.1 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Nuclear energy generation",17.2,17.2,"BE17-T-H-2","Nuclear energy generationBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","17.2 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Nuclear energy generation",17.3,17.3,"BE17-T-H-3","Nuclear energy generationBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","17.3 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Nuclear energy generation",17.399999999999899,17.400000000000002,"BE17-T-H-4","Nuclear energy generationBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","17.4 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Nuclear energy generation",17.5,17.5,"BE17-T-H-5","Nuclear energy generationBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","17.5 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Nuclear energy generation",17.600000000000001,17.600000000000001,"BE17-T-H-6","Nuclear energy generationBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","17.6 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Nuclear energy generation",17.7,17.7,"BE17-T-H-7","Nuclear energy generationBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Nuclear energy generation",17.8,17.8,"BE17-T-H-8","Nuclear energy generationBE17-T-H-8","High","Our business's products may be addictive","17.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Nuclear energy generation",17.899999999999899,17.900000000000002,"BE17-T-L-1","Nuclear energy generationBE17-T-L-1","Low","Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","17.9 Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","This characteristic applies to goods that are highly homogenous, which have not undergone significant processing (e.g. raw agricultural inputs). ","No"]
["Nuclear energy generation",17.11,17.11,"BE17-T-L-2","Nuclear energy generationBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","No"]
["Nuclear energy generation",17.12,17.12,"BE17-T-L-3","Nuclear energy generationBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","17.12 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","Yes"]
["Nuclear energy generation","17.a",{"$f":"B1810","v":"17.a"},"BE17-E-H-1","Nuclear energy generationBE17-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","17.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Nuclear energy generation","17.b","17.b","BE17-E-L-1","Nuclear energy generationBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",18.100000000000001,18.100000000000001,"BE18-T-H-1","Nuclear energy generationBE18-T-H-1","High","Our business's products depend on fossil fuels to operate","18.1 Our business's products depend on fossil fuels to operate","This characteristic applies to products which force users to emit greenhouse gases when used as intended. Examples include the manufacture and sale of machinery dependent on fossil fuel combustion.\n\nThis characteristic does not apply to electric goods which can be powered by batteries or power outlets. \n","No"]
["Nuclear energy generation",18.2,18.2,"BE18-T-H-2","Nuclear energy generationBE18-T-H-2","High","Our business's products are themselves a greenhouse gas","18.2 Our business's products are themselves a greenhouse gas","Examples include, but are not limited to, carbon dioxide, methane, ozone, nitrous oxide, and chlorofluorocarbons.","No"]
["Nuclear energy generation",18.3,18.3,"BE18-T-H-3","Nuclear energy generationBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Nuclear energy generation",18.399999999999899,18.400000000000002,"BE18-T-H-4","Nuclear energy generationBE18-T-H-4","High","Our business's products contain greenhouse gases which may be emitted during use or at end of life","18.4 Our business's products contain greenhouse gases which may be emitted during use or at end of life","This characteristic applies to products which contain greenhouse gases in their formulations. Examples include pressurized containers that utilize nitrous oxide, and products that contain hydrofluorocarbons such as some refrigerants and tire inflators.","No"]
["Nuclear energy generation",18.5,18.5,"BE18-T-L-1","Nuclear energy generationBE18-T-L-1","Low","Our business's products force users to emit negligible amounts of greenhouse gases","18.5 Our business's products force users to emit negligible amounts of greenhouse gases","Examples of negligible greenhouse gas emissions include candles and scent diffusers.","No"]
["Nuclear energy generation",18.600000000000001,18.600000000000001,"BE18-T-U-1","Nuclear energy generationBE18-T-U-1","Unlikely","Our business's products do not force the user to emit greenhouse gases during use or post-use","18.6 Our business's products do not force the user to emit greenhouse gases during use or post-use","This includes products where greenhouse gas emissions occur as a natural result of decomposition, even if it takes many years (e.g. the break-down of plastics).","Yes"]
["Nuclear energy generation","18.a",{"$f":"B1818","v":"18.a"},"BE18-E-H-1","Nuclear energy generationBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Nuclear energy generation","18.b","18.b","BE18-E-L-1","Nuclear energy generationBE18-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","18.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",19.100000000000001,19.100000000000001,"BE19-T-H-1","Nuclear energy generationBE19-T-H-1","High","Our business's products or key components within products are designed for single or temporary use","19.1 Our business's products or key components within products are designed for single or temporary use","Temporary use includes products that have a lifespan of less than a year. This characteristic is not applicable to goods which end up fully consumed.","No"]
["Nuclear energy generation",19.2,19.2,"BE19-T-H-3","Nuclear energy generationBE19-T-H-3","High","Our business's products require disassembly by the end user to be repurposed","19.2 Our business's products require disassembly by the end user to be repurposed","This characteristic typically applies to physical goods whose material composition can make it difficult to recycle via municipal waste infrastructure. Examples include electrical goods and batteries. ","No"]
["Nuclear energy generation",19.3,19.3,"BE19-T-H-4","Nuclear energy generationBE19-T-H-4","High","Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","19.3 Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","This includes physical goods which are typically replaced or which need replacing within 10 years.","No"]
["Nuclear energy generation",19.399999999999899,19.400000000000002,"BE19-T-L-1","Nuclear energy generationBE19-T-L-1","Low","Our business does not sell physical goods","19.4 Our business does not sell physical goods","This characteristic applies to most services (e.g. professional services).\n \nThis characteristic does not apply to services which provide physical goods to customers in support of that service as a central part of revenue-generation (e.g. food and beverage services). ","Yes"]
["Nuclear energy generation",19.5,19.5,"BE19-T-L-2","Nuclear energy generationBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Nuclear energy generation",19.600000000000001,19.600000000000001,"BE19-T-L-3","Nuclear energy generationBE19-T-L-3","Low","Our business sells homogeneous materials which can be widely repurposed","19.6 Our business sells homogeneous materials which can be widely repurposed","Homogeneous materials are those with a uniform composition that cannot be physically separated into different materials. \n\nThis characteristic applies to goods that do not require disassembly before repurposing. Examples include natural resources such as crops, gemstones and basic metals. ","No"]
["Nuclear energy generation","19.a",{"$f":"B1826","v":"19.a"},"BE19-E-H-1","Nuclear energy generationBE19-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","19.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Nuclear energy generation","19.b","19.b","BE19-E-L-1","Nuclear energy generationBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",20.100000000000001,20.100000000000001,"BE20-T-H-1","Nuclear energy generationBE20-T-H-1","High","Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","20.1 Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","Ethical breaches refer to activities that by international standards are considered illegal. This applies if the specific nature of the activity is increasing the risk of such ethical breaches.","No"]
["Nuclear energy generation",20.2,20.2,"BE20-T-H-2","Nuclear energy generationBE20-T-H-2","High","Our business's goods and services are intended to impact people's health","20.2 Our business's goods and services are intended to impact people's health","This characteristic applies to goods and services which directly target people's physical or mental health. Examples include pharmaceutical products and healthcare services. \n\nIt excludes goods and services which indirectly facilitate health improvements, such as wearable technology or wellbeing-related services.","No"]
["Nuclear energy generation",20.3,20.3,"BE23-T-H-1","Nuclear energy generationBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Nuclear energy generation",20.399999999999899,20.400000000000002,"BE20-T-H-3","Nuclear energy generationBE20-T-H-3","High","Our business collects or handles sensitive information and personal data","20.4 Our business collects or handles sensitive information and personal data","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Nuclear energy generation",20.5,20.5,"BE20-T-H-4","Nuclear energy generationBE20-T-H-4","High","Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","20.5 Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","Innovation may take the form of technology, concept or business model. This characteristic applies where innovation used by a business is subject to significant public discussion of ethical concerns (e.g. cryptocurrencies).","No"]
["Nuclear energy generation",20.6,20.6,"BE17-T-H-8","Nuclear energy generationBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Nuclear energy generation",20.7,20.7,"BE20-T-H-5","Nuclear energy generationBE20-T-H-5","High","Our business facilitates interactions with potentially vulnerable groups","20.7 Our business facilitates interactions with potentially vulnerable groups","\nVulnerable groups include children, elderly and indigenous people and others who may be targeted and mistreated.\n \nThis characteristic applies where a significant proportion of interactions are likely to be vulnerable individuals (e.g. tourism trips on indigenous land).\n\nThis characteristic does not apply whereby a business's day-to-day interactions are broadly reflective of the population.","No"]
["Nuclear energy generation",20.8,20.8,"BE20-T-H-6","Nuclear energy generationBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","20.8 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Nuclear energy generation","20.a",{"$f":"B1836","v":"20.a"},"BE20-E-H-1","Nuclear energy generationBE20-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","20.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Nuclear energy generation","20.b","20.b","BE20-E-L-1","Nuclear energy generationBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",21.1,21.1,"BE21-T-H-1","Nuclear energy generationBE21-T-H-1","High","Our business's value largely resides in intangible assets that are not tied to physical locations","21.1 Our business's value largely resides in intangible assets that are not tied to physical locations","This characteristic applies to businesses where a significant portion of their fixed assets are made up of intangible assets. Intangible assets are non-physical assets owned by the business, such as patents, product recipes, copyrights, and intellectual property.\n\nHaving significant levels of intangible assets increases the risk of not paying the right tax in the right place, as intangible assets can often be moved between subsidiaries in the same company or across the borders of tax jurisdictions. This can be done without causing any impact on the day-to-day operation of the company, but with serious implications to tax rates. This disconnect makes it possible for companies to structure their taxes in a way that doesn't reflect the 'economic reality' of how and where income is generated.","No"]
["Nuclear energy generation",21.2,21.2,"BE21-T-H-2","Nuclear energy generationBE21-T-H-2","High","Our business's activities are premised on the movement between multiple countries or jurisdictions","21.2 Our business's activities are premised on the movement between multiple countries or jurisdictions","This characteristic applies to companies that earn a significant portion of income from the transport goods or people across national or tax borders as part of their product or service offering. \n\nOperating in multiple jurisdictions often means that companies need to divide the costs of inputs and labour, and split the revenues earned from the good or service between the different tax jurisdictions. This can require judgment calls and a degree of subjectivity, increasing the risk that companies either inadvertently misallocate taxable income, or use the opportunity to strategically minimize their taxes owed by allocating more income to the lower-tax jurisdiction.","No"]
["Nuclear energy generation",21.3,21.3,"BE21-C-S-H-1","Nuclear energy generationBE21-C-S-H-1","High","Our business has a complex structure where there is no immediate transparency of ownership and/or control","21.3 Our business has a complex structure where there is no immediate transparency of ownership and/or control","Ownership and control are somewhat intertwined concepts. Control relates to the ultimate operational decisions of a company. Control is often tied to the beneficial owners of a company.\n\nA beneficial owner is that who either: ultimately owns or controls more than 25% of a company’s shares or voting rights (whether directly or indirectly); or exercises controls over the management of the company in any other way.\n\nIf a company has several layers of corporate officers, shareholders and personal service companies it makes it difficult to see who the beneficial owners are.\n\nGood practice would be clearly stating the beneficial owners of all shareholdings of more than 10% in the company.","NA"]
["Nuclear energy generation",21.4,21.4,"BE21-C-S-H-2","Nuclear energy generationBE21-C-S-H-2","High","Our business is registered in a recognised 'tax haven'","21.4 Our business is registered in a recognised 'tax haven'","A tax haven is generally an offshore country that offers foreign individuals and businesses little or no tax liability. Examples include the Cayman Islands, Bermuda, Switzerland and Jersey.","NA"]
["Nuclear energy generation",21.5,21.5,"BE21-C-S-L-1","Nuclear energy generationBE21-C-S-L-1","Low","Our business is a registered charity","21.5 Our business is a registered charity","A charity is an organisation with specific purposes defined in law to be charitable, and is exclusively for public benefit.","NA"]
["Nuclear energy generation","21.a",{"$f":"B1843","v":"21.a"},"BE21-E-H-1","Nuclear energy generationBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Nuclear energy generation","21.b","21.b","BE21-E-L-1","Nuclear energy generationBE21-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","21.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",22.1,22.1,"BE22-T-H-1","Nuclear energy generationBE22-T-H-1","High","Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","22.1 Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","Extensive greenhouse gas emissions are those associated with heavy polluting industries or businesses whose products generate significant greenhouse gases. Such activities typically have a precedent for lobbying against environmental regulation or carbon pricing.","No"]
["Nuclear energy generation",22.2,22.2,"BE08-T-H-1","Nuclear energy generationBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Nuclear energy generation",22.3,22.3,"BE22-T-H-2","Nuclear energy generationBE22-T-H-2","High","Our business is highly regulated by data privacy laws","22.3 Our business is highly regulated by data privacy laws","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Nuclear energy generation",22.4,22.4,"BE22-T-H-3","Nuclear energy generationBE22-T-H-3","High","Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","22.4 Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","This characteristic applies where the company may have a financial interest in inhibiting research and/or regulation around the social or environmental impacts of substances (typically metals, minerals or chemicals), which may undermine employee or customer health.","No"]
["Nuclear energy generation",22.5,22.5,"BE20-T-H-6","Nuclear energy generationBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Nuclear energy generation",22.6,22.6,"BE22-T-H-4","Nuclear energy generationBE22-T-H-4","High","Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","22.6 Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","This applies where there is either a precedent for lobbying or an anticipated growth in lobbying against advancing social and environmental legislation. A growth in lobbying can be expected where there has already been substantial discussion about incoming legislation that will threaten the ability to do business as usual. Examples include a carbon tax or sugar tax.","Yes"]
["Nuclear energy generation",22.7,22.7,"BE22-C-O-H-1","Nuclear energy generationBE22-C-O-H-1","High","Our business is heavily subsidised by the government","22.7 Our business is heavily subsidised by the government","A subsidy is a direct or indirect payment to individuals or firms, usually in the form of a cash payment from the government or a targeted tax cut. Examples of heavily subsidised industries include agriculture and oil and gas.","NA"]
["Nuclear energy generation",22.8,22.8,"BE22-C-S-L-1","Nuclear energy generationBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Nuclear energy generation","22.a",{"$f":"B1853","v":"22.a"},"BE22-E-H-1","Nuclear energy generationBE22-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","22.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Nuclear energy generation","22.b","22.b","BE22-E-L-1","Nuclear energy generationBE22-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","22.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Nuclear energy generation",23.1,23.1,"BE23-T-H-1","Nuclear energy generationBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","23.1 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Nuclear energy generation",23.3,23.3,"BE23-T-L-1","Nuclear energy generationBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","No"]
["Nuclear energy generation","23.a",{"$f":"B1857","v":"23.a"},"BE23-E-H-1","Nuclear energy generationBE23-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","23.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Nuclear energy generation","23.b","23.b","BE23-E-L-1","Nuclear energy generationBE23-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","23.b None of the low risk characteristics adequately describe why this business is low risk",null,"Yes"]
["Biomass energy generation",1.1000000000000001,1.1000000000000001,"BE01-T-H-1","Biomass energy generationBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","1.1 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Biomass energy generation",1.2,{"$f":"ROUNDUP(B1860,3)","v":1.2},"BE01-T-H-2",{"$f":"A1860&\"\"&D1860","v":"Biomass energy generationBE01-T-H-2"},"High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale",{"$f":"C1860&\" \"&G1860","v":"1.2 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale"},"Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","Yes"]
["Biomass energy generation",1.3,1.3,"BE01-T-H-3","Biomass energy generationBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","1.3 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","No"]
["Biomass energy generation",1.4,1.4,"BE01-T-H-4","Biomass energy generationBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Biomass energy generation",1.5,1.5,"BE01-T-H-5","Biomass energy generationBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","1.5 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Biomass energy generation",1.6,1.6,"BE01-T-H-6","Biomass energy generationBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","1.6 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Biomass energy generation",1.7,1.7,"BE01-C-O-L-1","Biomass energy generationBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Biomass energy generation","1.a",{"$f":"B1866","v":"1.a"},"BE01-E-H-1","Biomass energy generationBE01-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","1.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Biomass energy generation","1.b","1.b","BE01-E-L-1","Biomass energy generationBE01-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","1.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Biomass energy generation",2.1,2.1,"BE02-T-H-1","Biomass energy generationBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","Yes"]
["Biomass energy generation",2.2000000000000002,2.2000000000000002,"BE02-T-H-2","Biomass energy generationBE02-T-H-2","High","Our business uses water as a core product input","2.2 Our business uses water as a core product input","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Water is a core input if it is embedded into, or necessarily consumed in the creation of physical goods. Examples include the production of crops and livestock, some types of consumables, processed foods and beverage products.","No"]
["Biomass energy generation",2.2999999999999901,2.2999999999999998,"BE02-T-H-3","Biomass energy generationBE02-T-H-3","High","Our business generates contaminated wastewater which requires specialized treatment","2.3 Our business generates contaminated wastewater which requires specialized treatment","Specialized treatment is typically biological, chemical or physical and refers to that which is different and additional to treatment carried out by municipal water treatment systems. Without treatment specific to its contaminants, wastewater could harm the surrounding environment upon emission. \n \nThis characteristic does not apply to businesses whose processes create wastewater that can be managed by municipal water treatment systems (e.g. when wastewater contaminants are produced by standard cleaning and sanitation practices).","No"]
["Biomass energy generation",2.4,2.4,"BE02-T-L-1","Biomass energy generationBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","No"]
["Biomass energy generation",2.5,2.5,"BE02-C-O-L-1","Biomass energy generationBE02-C-O-L-1","Low","Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","2.5 Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","This characteristic applies when all company owned or controlled sites are in areas designated as ‘low risk’ by the WRI Water Risk Atlas, and where it is reasonable to expect standard wastewater treatment utilities to neutralise wastewater to safe discharge characteristics.","NA"]
["Biomass energy generation","2.a",{"$f":"B1873","v":"2.a"},"BE02-E-H-1","Biomass energy generationBE02-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","2.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Biomass energy generation","2.b","2.b","BE02-E-L-1","Biomass energy generationBE02-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","2.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Biomass energy generation",3.1,3.1,"BE03-T-H-1","Biomass energy generationBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Biomass energy generation",3.2,3.2,"BE03-T-H-2","Biomass energy generationBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","3.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Biomass energy generation",3.3,3.3,"BE03-T-H-3","Biomass energy generationBE03-T-H-3","High","Our business harvests plants or animals from the wild","3.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Biomass energy generation",3.4,3.4,"BE03-T-H-4","Biomass energy generationBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Biomass energy generation",3.5,3.5,"BE03-T-H-5","Biomass energy generationBE03-T-H-5","High","Our business relies on animal testing to develop its products","3.5 Our business relies on animal testing to develop its products","Reliance on animal testing may be the result of regulatory compliance, or typical industry business practice (e.g. cosmetics and pharmaceutical development).\n \nThis characteristic applies when the business activity is directly reliant on animal testing to operate.","No"]
["Biomass energy generation",3.6,3.6,"BE03-T-U-1","Biomass energy generationBE03-T-U-1","Unlikely","Our business does not own or manage any natural resources, including large swathes of land","3.6 Our business does not own or manage any natural resources, including large swathes of land","This characteristic applies if a business owns large swathes of land, but that land is not suitable and intended for natural resource management (e.g. large manufacturing sites, or solar/wind farms).","Yes"]
["Biomass energy generation","3.a",{"$f":"B1881","v":"3.a"},"BE03-E-H-1","Biomass energy generationBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Biomass energy generation","3.b","3.b","BE03-E-L-1","Biomass energy generationBE03-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","3.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Biomass energy generation",4.0999999999999899,4.1000000000000005,"BE04-T-H-1","Biomass energy generationBE04-T-H-1","High","Our business transforms, refines or combines raw materials","4.1 Our business transforms, refines or combines raw materials","Raw materials are substances in their natural state that will be used in the primary production of other goods.\n\nExamples include many kinds of manufacturing, such as that of most foods, petroleum products and chemicals.","Yes"]
["Biomass energy generation",4.2,4.2,"BE04-T-H-2","Biomass energy generationBE04-T-H-2","High","Our business's products are made of multiple product inputs","4.2 Our business's products are made of multiple product inputs","Product inputs are the materials and components which constitute a physical product.\n \nThis characteristic does not apply to services where the sale of physical goods is not central to revenue-generation, even when operational inputs such as vehicles or machinery may be central to the provision of the service (e.g. tour operators which use tour buses). This characteristic does apply for services when supplementary goods made of multiple product inputs are provided to the customer to consume (e.g. some health care and food services where food or medicines are consumed).","No"]
["Biomass energy generation",4.3,4.3,"BE04-T-H-3","Biomass energy generationBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","No"]
["Biomass energy generation",4.4000000000000004,4.4000000000000004,"BE04-T-H-4","Biomass energy generationBE04-T-H-4","High","Our business relies heavily on outsourced labour","4.4 Our business relies heavily on outsourced labour","Outsourced labour is the practice of hiring a party outside a company to deliver services or manufacture goods which would conventionally be completed in-house by the company's own employees. It is usually undertaken as a cost-cutting measure. \n \nThis does not apply when the outsourced function is not central to the business model (e.g. cleaning, or human resources), or where the business activity being outsourced sits within the same business activity. Commonly outsourced activities include the use of call centres for customer services, and external market research.","No"]
["Biomass energy generation",4.5,4.5,"BE04-T-H-5","Biomass energy generationBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Biomass energy generation",4.5999999999999899,4.6000000000000005,"BE04-T-H-6","Biomass energy generationBE04-T-H-6","High","Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","4.6 Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","This typically applies when the procurement of one or more product inputs, central to revenue-generation, are associated with ethical breaches (e.g. the reliance on conflict minerals).","Yes"]
["Biomass energy generation",4.7,4.7,"BE04-T-L-1","Biomass energy generationBE04-T-L-1","Low","Our business only procures ancillary goods and services for its own operations","4.7 Our business only procures ancillary goods and services for its own operations","Ancillary goods are those used or consumed in the course of day-to-day operations (e.g. office supplies, cleaning products, IT equipment). Examples include professional services and others in the knowledge economy.","No"]
["Biomass energy generation","4.a",{"$f":"B1890","v":"4.a"},"BE04-E-H-1","Biomass energy generationBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Biomass energy generation","4.b","4.b","BE04-E-L-1","Biomass energy generationBE04-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","4.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Biomass energy generation",5.0999999999999899,5.1000000000000005,"BE01-T-H-4","Biomass energy generationBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","5.1 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Biomass energy generation",5.2,5.2,"BE05-T-H-1","Biomass energy generationBE05-T-H-1","High","Our business manages, stores or distributes potentially harmful substances as a core activity","5.2 Our business manages, stores or distributes potentially harmful substances as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Biomass energy generation",5.3,5.3,"BE05-T-H-2","Biomass energy generationBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","No"]
["Biomass energy generation",5.4,5.4,"BE05-T-H-3","Biomass energy generationBE05-T-H-3","High","Our business generates significant quantities of harmful substances as an operational by-product","5.4 Our business generates significant quantities of harmful substances as an operational by-product","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic applies to operational activities that could reasonably be expected to contribute to air, water or soil pollution via emission of harmful substances.","Yes"]
["Biomass energy generation",5.5,5.5,"BE01-T-H-1","Biomass energy generationBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","5.5 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Biomass energy generation",5.6,5.6,"BE05-T-H-4","Biomass energy generationBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","5.6 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Biomass energy generation",5.7,5.7,"BE05-T-H-5","Biomass energy generationBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","5.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Biomass energy generation",5.8,5.8,"BE05-T-L-1","Biomass energy generationBE05-T-L-1","Low","Our business delivers services which do not emit harmful substances or require the use of heavy machinery","5.8 Our business delivers services which do not emit harmful substances or require the use of heavy machinery","A service does not involve the sale of physical goods. Services that may fulfil this characteristic include those within the knowledge economy.","No"]
["Biomass energy generation",5.9,5.9,"BE05-T-L-2","Biomass energy generationBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Biomass energy generation",5.1100000000000003,5.1100000000000003,"BE05-T-L-3","Biomass energy generationBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","5.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Biomass energy generation","5.a",{"$f":"B1902","v":"5.a"},"BE05-E-H-1","Biomass energy generationBE05-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","5.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Biomass energy generation","5.b","5.b","BE05-E-L-1","Biomass energy generationBE05-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","5.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Biomass energy generation",6.1,6.1,"BE01-T-H-2","Biomass energy generationBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","6.1 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","Yes"]
["Biomass energy generation",6.2,6.2,"BE01-T-H-3","Biomass energy generationBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","6.2 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","No"]
["Biomass energy generation",6.3,6.3,"BE01-T-H-4","Biomass energy generationBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Biomass energy generation",6.4,6.4,"BE01-T-H-5","Biomass energy generationBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","6.4 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Biomass energy generation",6.5,6.5,"BE01-T-H-6","Biomass energy generationBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","6.5 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Biomass energy generation",6.6,6.6,"BE06-T-H-1","Biomass energy generationBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","No"]
["Biomass energy generation",6.7,6.7,"BE01-T-H-1","Biomass energy generationBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","6.7 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Biomass energy generation",6.8,6.8,"BE06-T-H-2","Biomass energy generationBE06-T-H-2","High","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","6.8 Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","Certain activities release extensive greenhouse gases outside of burning fossil fuels, such as through chemical reactions. Examples include cement production or livestock rearing.","Yes"]
["Biomass energy generation","6.a",{"$f":"B1912","v":"6.a"},"BE06-E-H-1","Biomass energy generationBE06-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","6.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Biomass energy generation","6.b","6.b","BE06-E-L-1","Biomass energy generationBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Biomass energy generation",7.1,7.1,"BE07-T-H-1","Biomass energy generationBE07-T-H-1","High","Our business produces high quantities of operational by-products","7.1 Our business produces high quantities of operational by-products","A by-product is a secondary product derived from a production process, manufacturing process or chemical reaction. It is not the primary product or service being produced. \n\nHigh quantities of operational by-products would represent a defining business feature and would require active and ongoing management.","No"]
["Biomass energy generation",7.2,7.2,"BE07-T-H-2","Biomass energy generationBE07-T-H-2","High","Our business's operations generate high quantities of hazardous waste","7.2 Our business's operations generate high quantities of hazardous waste","Waste is considered hazardous if it is flammable, corrosive, highly reactive or toxic. High quantities of hazardous waste would represent a defining business feature and would require active and ongoing management.","No"]
["Biomass energy generation",7.3,7.3,"BE07-T-H-3","Biomass energy generationBE07-T-H-3","High","Our business' core product inputs are perishable","7.3 Our business' core product inputs are perishable","A core input is one that is embedded into, or necessarily consumed in the creation of physical goods. A perishable input is one that decays quickly.","No"]
["Biomass energy generation",7.4,7.4,"BE07-T-H-4","Biomass energy generationBE07-T-H-4","High","Our business's products are perishable","7.4 Our business's products are perishable","A perishable product is one that decays quickly. Examples include food-based products and pharmaceuticals.","No"]
["Biomass energy generation",7.5,7.5,"BE07-T-L-1","Biomass energy generationBE07-T-L-1","Low","Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","7.5 Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","This characteristic applies if a company sells virtual or digital products, or if a company provides a service that is supported by digital platforms. Examples include professional services and digital media.","No"]
["Biomass energy generation",7.6,7.6,"BE07-T-L-2","Biomass energy generationBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Biomass energy generation","7.a",{"$f":"B1920","v":"7.a"},"BE07-E-H-1","Biomass energy generationBE07-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","7.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Biomass energy generation","7.b","7.b","BE07-E-L-1","Biomass energy generationBE07-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","7.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Biomass energy generation",8.1,8.1,"BE03-T-H-1","Biomass energy generationBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","8.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Biomass energy generation",8.1999999999999904,8.1999999999999993,"BE03-T-H-2","Biomass energy generationBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","8.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Biomass energy generation",8.3000000000000007,{"$f":"ROUNDUP(B1924,3)","v":8.3000000000000007},"BE03-T-H-3",{"$f":"A1924&\"\"&D1924","v":"Biomass energy generationBE03-T-H-3"},"High","Our business harvests plants or animals from the wild",{"$f":"C1924&\" \"&G1924","v":"8.3 Our business harvests plants or animals from the wild"},"This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Biomass energy generation",8.4,8.4,"BE03-T-H-4","Biomass energy generationBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Biomass energy generation",8.5,8.5,"BE05-T-H-4","Biomass energy generationBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","8.5 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Biomass energy generation",8.6,8.6,"BE08-T-H-1","Biomass energy generationBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","8.6 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Biomass energy generation",8.6999999999999904,8.6999999999999993,"BE08-T-H-2","Biomass energy generationBE08-T-H-2","High","Our business is likely to operate in or near areas of high biodiversity or cultural value","8.7 Our business is likely to operate in or near areas of high biodiversity or cultural value","A biodiverse area is one with high concentrations of endemic or rare species that are significant at a global or regional level. Examples include rainforests or mangroves. \n\nAn area of cultural value is one of cultural, archaeological, historical, religious or sacred significance. Examples include land belonging to indigenous peoples.\n\nThis characteristic applies to activities which require very specific natural environments to operate (e.g. various forms of aquaculture).","No"]
["Biomass energy generation",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","Biomass energy generationBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","No"]
["Biomass energy generation","8.a",{"$f":"B1930","v":"8.a"},"BE08-E-H-1","Biomass energy generationBE08-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","8.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Biomass energy generation","8.b","8.b","BE08-E-L-1","Biomass energy generationBE08-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","8.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Biomass energy generation",9.1,9.1,"BE09-T-H-1","Biomass energy generationBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","Yes"]
["Biomass energy generation",9.1999999999999904,9.1999999999999993,"BE09-T-H-2","Biomass energy generationBE09-T-H-2","High","Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","9.2 Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","This characteristic is likely to apply if the business activity occurs in a remote location with limited access to labour (e.g. mining).","No"]
["Biomass energy generation",9.3000000000000007,9.3000000000000007,"BE05-T-H-4","Biomass energy generationBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","9.3 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Biomass energy generation",9.4,9.4,"BE09-T-H-3","Biomass energy generationBE09-T-H-3","High","Our business requires the repeated acquisition or control of new land","9.4 Our business requires the repeated acquisition or control of new land","This characteristic is likely to apply if the business activity is premised on continuous expansion or if there is a high turnover of site ownership (e.g. real estate development).","No"]
["Biomass energy generation",9.5,9.5,"BE08-T-H-1","Biomass energy generationBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","9.5 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Biomass energy generation",9.6,9.6,"BE09-T-H-4","Biomass energy generationBE09-T-H-4","High","Our business may have the potential to disrupt local activities and livelihoods","9.6 Our business may have the potential to disrupt local activities and livelihoods","This characteristic captures a variety of disruptive activities not explicitly covered elsewhere. Examples include noise pollution or genetic cross-contamination.","No"]
["Biomass energy generation",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Biomass energy generationBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Biomass energy generation",9.8000000000000007,9.8000000000000007,"BE09-T-H-5","Biomass energy generationBE09-T-H-5","High","Our business's activities emit high amounts of harmful substances into nature","9.8 Our business's activities emit high amounts of harmful substances into nature","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic only applies if the harmful substances are likely to have a direct negative impact on local communities. If a business activity emits harmful substances, but these are unlikely to escape from company premises into nature due to operating processes, this characteristic does not apply. \n","Yes"]
["Biomass energy generation",9.9,9.9,"BE09-T-L-1","Biomass energy generationBE09-T-L-1","Low","Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","9.9 Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","A built-up area is one that has a high concentration of human settlement, such as cities and towns.\n\nPollution is the introduction of contaminants into the natural environment that cause adverse change. Pollution can take the form of chemical substances or energy, such as noise, heat, or light.","No"]
["Biomass energy generation",9.11,9.11,"BE05-T-L-3","Biomass energy generationBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","9.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Biomass energy generation",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","Biomass energy generationBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Biomass energy generation","9.a",{"$f":"B1943","v":"9.a"},"BE09-E-H-1","Biomass energy generationBE09-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","9.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Biomass energy generation","9.b","9.b","BE09-E-L-1","Biomass energy generationBE09-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","9.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Biomass energy generation",10.1,10.1,"BE10-T-H-1","Biomass energy generationBE10-T-H-1","High","Our business's activities may expose employees to harmful substances","10.1 Our business's activities may expose employees to harmful substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Biomass energy generation",10.1999999999999,10.199999999999999,"BE10-T-H-2","Biomass energy generationBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","10.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","Yes"]
["Biomass energy generation",10.3,10.3,"BE10-T-H-3","Biomass energy generationBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","10.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Biomass energy generation",10.4,10.4,"BE10-T-H-4","Biomass energy generationBE10-T-H-4","High","Our business uses heavy machinery","10.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Biomass energy generation",10.5,10.5,"BE10-T-H-5","Biomass energy generationBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","10.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","No"]
["Biomass energy generation",10.6,10.6,"BE10-T-H-6","Biomass energy generationBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","10.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Biomass energy generation",10.7,10.7,"BE10-T-H-7","Biomass energy generationBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Biomass energy generation",10.8,10.8,"BE10-T-H-8","Biomass energy generationBE10-T-H-8","High","Our business's activities may expose employees to dangerous physical environments","10.8 Our business's activities may expose employees to dangerous physical environments","A dangerous physical environment is one where presence of physical hazards puts employees at risk of injury or long-term health issues. Such hazards include heights, noise, radiation and pressure.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Biomass energy generation","10.a",{"$f":"B1953","v":"10.a"},"BE10-E-H-1","Biomass energy generationBE10-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","10.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Biomass energy generation","10.b","10.b","BE10-E-L-1","Biomass energy generationBE10-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","10.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Biomass energy generation",11.1,11.1,"BE11-T-H-1","Biomass energy generationBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","11.1 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Biomass energy generation",11.2,11.2,"BE11-T-H-3","Biomass energy generationBE11-T-H-3","High","Our business has a significant proportion of temporary workers","11.2 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Biomass energy generation",11.3,11.3,"BE11-T-H-4","Biomass energy generationBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","11.3 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Biomass energy generation",11.4,11.4,"BE11-T-H-5","Biomass energy generationBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","11.4 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","No"]
["Biomass energy generation",11.5,11.5,"BE11-T-H-6","Biomass energy generationBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","11.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Biomass energy generation",11.6,11.6,"BE11-T-H-7","Biomass energy generationBE11-T-H-7","High","Our business is part of the gig-economy","11.6 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Biomass energy generation",11.7,11.7,"BE11-T-H-8","Biomass energy generationBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Biomass energy generation",11.8,11.8,"BE11-T-L-1","Biomass energy generationBE11-T-L-1","Low","The vast majority of our business's employees are high-skilled and well paid","11.8 The vast majority of our business's employees are high-skilled and well paid","This is applicable to business activities where employee functions, central to revenue-generation, require high-levels of education, training or technical ability to execute.","Yes"]
["Biomass energy generation",11.9,11.9,"BE11-C-S-L-1","Biomass energy generationBE11-C-S-L-1","Low","Our lowest paid employee earns more than the local average salary in all countries of operation","11.9 Our lowest paid employee earns more than the local average salary in all countries of operation","National average salary data does not refer to sector or industry averages, but rather national averages across all parts of the economy. Such information is widely available online.\n\nThis characteristic does not apply in the instance that a national average salary falls below the country's living wage.","NA"]
["Biomass energy generation","11.a",{"$f":"B1964","v":"11.a"},"BE11-E-H-1","Biomass energy generationBE11-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","11.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Biomass energy generation","11.b","11.b","BE11-E-L-1","Biomass energy generationBE11-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","11.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Biomass energy generation",12.1,12.1,"BE11-T-H-3","Biomass energy generationBE11-T-H-3","High","Our business has a significant proportion of temporary workers","12.1 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Biomass energy generation",12.2,12.2,"BE11-T-H-4","Biomass energy generationBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","12.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Biomass energy generation",12.3,12.3,"BE11-T-H-5","Biomass energy generationBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","12.3 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","No"]
["Biomass energy generation",12.4,12.4,"BE12-T-H-1","Biomass energy generationBE12-T-H-1","High","Our business's activities risk relying on child or forced labour","12.4 Our business's activities risk relying on child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","No"]
["Biomass energy generation",12.5,12.5,"BE11-T-H-6","Biomass energy generationBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Biomass energy generation",12.6,12.6,"BE11-T-H-8","Biomass energy generationBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","12.6 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Biomass energy generation",12.7,12.7,"BE11-T-H-7","Biomass energy generationBE11-T-H-7","High","Our business is part of the gig-economy","12.7 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Biomass energy generation",12.8,12.8,"BE10-T-H-6","Biomass energy generationBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","12.8 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Biomass energy generation","12.a",{"$f":"B1974","v":"12.a"},"BE12-E-H-1","Biomass energy generationBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Biomass energy generation","12.b","12.b","BE12-E-L-1","Biomass energy generationBE12-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","12.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Biomass energy generation",13.1,13.1,"BE13-T-H-1","Biomass energy generationBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Biomass energy generation",13.2,13.2,"BE11-T-H-4","Biomass energy generationBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","13.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Biomass energy generation",13.3,13.3,"BE13-C-O-H-1","Biomass energy generationBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","13.3 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Biomass energy generation","13.a",{"$f":"B1979","v":"13.a"},"BE13-E-H-1","Biomass energy generationBE13-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","13.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Biomass energy generation","13.b","13.b","BE13-E-L-1","Biomass energy generationBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Biomass energy generation",14.1,14.1,"BE10-T-H-1","Biomass energy generationBE10-T-H-1","High","Our business‚Äôs activities could expose employees to hazardous substances","14.1 Our business‚Äôs activities could expose employees to hazardous substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Biomass energy generation",14.2,14.2,"BE10-T-H-2","Biomass energy generationBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","14.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","Yes"]
["Biomass energy generation",14.3,14.3,"BE10-T-H-3","Biomass energy generationBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Biomass energy generation",14.4,14.4,"BE10-T-H-4","Biomass energy generationBE10-T-H-4","High","Our business uses heavy machinery","14.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Biomass energy generation",14.5,14.5,"BE10-T-H-5","Biomass energy generationBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","14.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","No"]
["Biomass energy generation",14.6,14.6,"BE10-T-H-6","Biomass energy generationBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Biomass energy generation",14.7,14.7,"BE10-T-H-7","Biomass energy generationBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","14.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Biomass energy generation",14.8,{"$f":"ROUNDUP(B1988,3)","v":14.8},"BE11-T-H-1",{"$f":"A1988&\"\"&D1988","v":"Biomass energy generationBE11-T-H-1"},"High","Our business's wages include non-guaranteed elements, resulting in unpredictable income",{"$f":"C1988&\" \"&G1988","v":"14.8 Our business's wages include non-guaranteed elements, resulting in unpredictable income"},"Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Biomass energy generation",14.9,14.9,"BE11-T-H-3","Biomass energy generationBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Biomass energy generation",14.11,14.11,"BE11-T-H-4","Biomass energy generationBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","14.11 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Biomass energy generation",14.12,14.12,"BE11-T-H-5","Biomass energy generationBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","14.12 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","No"]
["Biomass energy generation",14.13,14.13,"BE12-T-H-1","Biomass energy generationBE12-T-H-1","High","Our business's activities have documented cases of child or forced labour","14.13 Our business's activities have documented cases of child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","No"]
["Biomass energy generation",14.14,14.14,"BE11-T-H-6","Biomass energy generationBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Biomass energy generation",14.15,14.15,"BE11-T-H-8","Biomass energy generationBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","14.15 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Biomass energy generation",14.16,14.16,"BE11-T-H-7","Biomass energy generationBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Biomass energy generation",14.17,14.17,"BE13-T-H-1","Biomass energy generationBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","14.17 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Biomass energy generation",14.18,14.18,"BE14-T-H-1","Biomass energy generationBE14-T-H-1","High","Our business is highly dependent on confidentiality","14.18 Our business is highly dependent on confidentiality","Employees may be reticent to raise concerns when a company's competitive advantage highly depends on protecting sensitive information (e.g. intellectual property). As a result, employee concerns can go unaddressed out of fear of retribution.","No"]
["Biomass energy generation",14.19,14.19,"BE13-C-O-H-1","Biomass energy generationBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","14.19 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Biomass energy generation","14.a",{"$f":"B1999","v":"14.a"},"BE14-E-H-1","Biomass energy generationBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Biomass energy generation","14.b","14.b","BE14-E-L-1","Biomass energy generationBE14-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","14.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Biomass energy generation",15.4,15.4,"BE15-T-H-4","Biomass energy generationBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","15.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Biomass energy generation",16.11,16.11,"BE17-T-H-3","Biomass energy generationBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","16.11 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Biomass energy generation",17.100000000000001,17.100000000000001,"BE17-T-H-1","Biomass energy generationBE17-T-H-1","High","Our business's goods may contain harmful substances","17.1 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Biomass energy generation",18.100000000000001,18.100000000000001,"BE18-T-H-1","Biomass energy generationBE18-T-H-1","High","Our business's products depend on fossil fuels to operate","18.1 Our business's products depend on fossil fuels to operate","This characteristic applies to products which force users to emit greenhouse gases when used as intended. Examples include the manufacture and sale of machinery dependent on fossil fuel combustion.\n\nThis characteristic does not apply to electric goods which can be powered by batteries or power outlets. \n","No"]
["Biomass energy generation",19.2,19.2,"BE19-T-H-3","Biomass energy generationBE19-T-H-3","High","Our business's products require disassembly by the end user to be repurposed","19.2 Our business's products require disassembly by the end user to be repurposed","This characteristic typically applies to physical goods whose material composition can make it difficult to recycle via municipal waste infrastructure. Examples include electrical goods and batteries. ","No"]
["Biomass energy generation",20.3,20.3,"BE23-T-H-1","Biomass energy generationBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Biomass energy generation","21.a",{"$f":"B2075","v":"21.a"},"BE21-E-H-1","Biomass energy generationBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Biomass energy generation","22.b","22.b","BE22-E-L-1","Biomass energy generationBE22-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","22.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Geothermal energy generation",1.6,1.6,"BE01-T-H-6","Geothermal energy generationBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","1.6 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Geothermal energy generation",4.3,4.3,"BE04-T-H-3","Geothermal energy generationBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","Yes"]
["Geothermal energy generation",5.3,5.3,"BE05-T-H-2","Geothermal energy generationBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","No"]
["Geothermal energy generation",6.4,6.4,"BE01-T-H-5","Geothermal energy generationBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","6.4 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Geothermal energy generation",7.3,7.3,"BE07-T-H-3","Geothermal energy generationBE07-T-H-3","High","Our business' core product inputs are perishable","7.3 Our business' core product inputs are perishable","A core input is one that is embedded into, or necessarily consumed in the creation of physical goods. A perishable input is one that decays quickly.","No"]
["Geothermal energy generation",8.4,8.4,"BE03-T-H-4","Geothermal energy generationBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","Yes"]
["Geothermal energy generation",9.5,9.5,"BE08-T-H-1","Geothermal energy generationBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","9.5 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","Yes"]
["Geothermal energy generation",10.1999999999999,10.199999999999999,"BE10-T-H-2","Geothermal energy generationBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","10.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","No"]
["Geothermal energy generation",11.5,11.5,"BE11-T-H-6","Geothermal energy generationBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","11.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Geothermal energy generation","13.b","13.b","BE13-E-L-1","Geothermal energy generationBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Geothermal energy generation",14.9,14.9,"BE11-T-H-3","Geothermal energy generationBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Geothermal energy generation",15.2,15.2,"BE15-T-H-2","Geothermal energy generationBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","15.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Geothermal energy generation","15.a",{"$f":"B2243","v":"15.a"},"BE15-E-H-1","Geothermal energy generationBE15-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","15.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Geothermal energy generation",16.600000000000001,16.600000000000001,"BE15-T-H-6","Geothermal energy generationBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Geothermal energy generation",17.2,17.2,"BE17-T-H-2","Geothermal energy generationBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","17.2 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Geothermal energy generation",17.12,17.12,"BE17-T-L-3","Geothermal energy generationBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","17.12 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","Yes"]
["Geothermal energy generation",19.3,19.3,"BE19-T-H-4","Geothermal energy generationBE19-T-H-4","High","Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","19.3 Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","This includes physical goods which are typically replaced or which need replacing within 10 years.","No"]
["Geothermal energy generation","21.a",{"$f":"B2307","v":"21.a"},"BE21-E-H-1","Geothermal energy generationBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Geothermal energy generation",22.8,22.8,"BE22-C-S-L-1","Geothermal energy generationBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Hydro and tidal energy generation",1.7,1.7,"BE01-C-O-L-1","Hydro and tidal energy generationBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Hydro and tidal energy generation",3.1,3.1,"BE03-T-H-1","Hydro and tidal energy generationBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Hydro and tidal energy generation",4.4000000000000004,4.4000000000000004,"BE04-T-H-4","Hydro and tidal energy generationBE04-T-H-4","High","Our business relies heavily on outsourced labour","4.4 Our business relies heavily on outsourced labour","Outsourced labour is the practice of hiring a party outside a company to deliver services or manufacture goods which would conventionally be completed in-house by the company's own employees. It is usually undertaken as a cost-cutting measure. \n \nThis does not apply when the outsourced function is not central to the business model (e.g. cleaning, or human resources), or where the business activity being outsourced sits within the same business activity. Commonly outsourced activities include the use of call centres for customer services, and external market research.","No"]
["Hydro and tidal energy generation",5.4,5.4,"BE05-T-H-3","Hydro and tidal energy generationBE05-T-H-3","High","Our business generates significant quantities of harmful substances as an operational by-product","5.4 Our business generates significant quantities of harmful substances as an operational by-product","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic applies to operational activities that could reasonably be expected to contribute to air, water or soil pollution via emission of harmful substances.","No"]
["Hydro and tidal energy generation",6.1,6.1,"BE01-T-H-2","Hydro and tidal energy generationBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","6.1 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Hydro and tidal energy generation",7.4,7.4,"BE07-T-H-4","Hydro and tidal energy generationBE07-T-H-4","High","Our business's products are perishable","7.4 Our business's products are perishable","A perishable product is one that decays quickly. Examples include food-based products and pharmaceuticals.","No"]
["Hydro and tidal energy generation",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Hydro and tidal energy generationBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Hydro and tidal energy generation",10.3,10.3,"BE10-T-H-3","Hydro and tidal energy generationBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","10.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Hydro and tidal energy generation",11.3,11.3,"BE11-T-H-4","Hydro and tidal energy generationBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","11.3 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Hydro and tidal energy generation",12.3,12.3,"BE11-T-H-5","Hydro and tidal energy generationBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","12.3 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","No"]
["Hydro and tidal energy generation",14.1,14.1,"BE10-T-H-1","Hydro and tidal energy generationBE10-T-H-1","High","Our business‚Äôs activities could expose employees to hazardous substances","14.1 Our business‚Äôs activities could expose employees to hazardous substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Hydro and tidal energy generation",14.11,14.11,"BE11-T-H-4","Hydro and tidal energy generationBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","14.11 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Hydro and tidal energy generation","14.a",{"$f":"B2463","v":"14.a"},"BE14-E-H-1","Hydro and tidal energy generationBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Hydro and tidal energy generation","15.b","15.b","BE15-E-L-1","Hydro and tidal energy generationBE15-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","15.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Hydro and tidal energy generation",17.3,17.3,"BE17-T-H-3","Hydro and tidal energy generationBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","17.3 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Hydro and tidal energy generation",17.899999999999899,17.900000000000002,"BE17-T-L-1","Hydro and tidal energy generationBE17-T-L-1","Low","Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","17.9 Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","This characteristic applies to goods that are highly homogenous, which have not undergone significant processing (e.g. raw agricultural inputs). ","No"]
["Hydro and tidal energy generation",19.3,19.3,"BE19-T-H-4","Hydro and tidal energy generationBE19-T-H-4","High","Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","19.3 Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","This includes physical goods which are typically replaced or which need replacing within 10 years.","No"]
["Hydro and tidal energy generation",20.399999999999899,20.400000000000002,"BE20-T-H-3","Hydro and tidal energy generationBE20-T-H-3","High","Our business collects or handles sensitive information and personal data","20.4 Our business collects or handles sensitive information and personal data","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Hydro and tidal energy generation","21.b","21.b","BE21-E-L-1","Hydro and tidal energy generationBE21-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","21.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Hydro and tidal energy generation","22.a",{"$f":"B2549","v":"22.a"},"BE22-E-H-1","Hydro and tidal energy generationBE22-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","22.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Solar energy generation",1.4,1.4,"BE01-T-H-4","Solar energy generationBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Solar energy generation",3.1,3.1,"BE03-T-H-1","Solar energy generationBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Solar energy generation",5.5,5.5,"BE01-T-H-1","Solar energy generationBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","5.5 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Solar energy generation",6.5,6.5,"BE01-T-H-6","Solar energy generationBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","6.5 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Solar energy generation",7.4,7.4,"BE07-T-H-4","Solar energy generationBE07-T-H-4","High","Our business's products are perishable","7.4 Our business's products are perishable","A perishable product is one that decays quickly. Examples include food-based products and pharmaceuticals.","No"]
["Solar energy generation",8.5,8.5,"BE05-T-H-4","Solar energy generationBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","8.5 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Solar energy generation",9.8000000000000007,9.8000000000000007,"BE09-T-H-5","Solar energy generationBE09-T-H-5","High","Our business's activities emit high amounts of harmful substances into nature","9.8 Our business's activities emit high amounts of harmful substances into nature","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic only applies if the harmful substances are likely to have a direct negative impact on local communities. If a business activity emits harmful substances, but these are unlikely to escape from company premises into nature due to operating processes, this characteristic does not apply. \n","No"]
["Solar energy generation",10.4,10.4,"BE10-T-H-4","Solar energy generationBE10-T-H-4","High","Our business uses heavy machinery","10.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Solar energy generation",11.7,11.7,"BE11-T-H-8","Solar energy generationBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Solar energy generation",13.3,13.3,"BE13-C-O-H-1","Solar energy generationBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","13.3 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Solar energy generation",14.11,14.11,"BE11-T-H-4","Solar energy generationBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","14.11 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Solar energy generation",15.3,15.3,"BE15-T-H-3","Solar energy generationBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","15.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Solar energy generation","15.b","15.b","BE15-E-L-1","Solar energy generationBE15-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","15.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Solar energy generation",16.899999999999899,16.900000000000002,"BE17-T-H-2","Solar energy generationBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","16.9 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Solar energy generation",17.399999999999899,17.400000000000002,"BE17-T-H-4","Solar energy generationBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","17.4 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Solar energy generation","17.b","17.b","BE17-E-L-1","Solar energy generationBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Solar energy generation",20.100000000000001,{"$f":"ROUNDUP(B2756,3)","v":20.100000000000001},"BE20-T-H-1",{"$f":"A2756&\"\"&D2756","v":"Solar energy generationBE20-T-H-1"},"High","Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption",{"$f":"C2756&\" \"&G2756","v":"20.1 Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption"},"Ethical breaches refer to activities that by international standards are considered illegal. This applies if the specific nature of the activity is increasing the risk of such ethical breaches.","No"]
["Solar energy generation",20.5,20.5,"BE20-T-H-4","Solar energy generationBE20-T-H-4","High","Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","20.5 Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","Innovation may take the form of technology, concept or business model. This characteristic applies where innovation used by a business is subject to significant public discussion of ethical concerns (e.g. cryptocurrencies).","No"]
["Solar energy generation","22.a",{"$f":"B2781","v":"22.a"},"BE22-E-H-1","Solar energy generationBE22-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","22.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Wind energy generation","1.a",{"$f":"B2794","v":"1.a"},"BE01-E-H-1","Wind energy generationBE01-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","1.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Wind energy generation",3.1,3.1,"BE03-T-H-1","Wind energy generationBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Wind energy generation",4.2,4.2,"BE04-T-H-2","Wind energy generationBE04-T-H-2","High","Our business's products are made of multiple product inputs","4.2 Our business's products are made of multiple product inputs","Product inputs are the materials and components which constitute a physical product.\n \nThis characteristic does not apply to services where the sale of physical goods is not central to revenue-generation, even when operational inputs such as vehicles or machinery may be central to the provision of the service (e.g. tour operators which use tour buses). This characteristic does apply for services when supplementary goods made of multiple product inputs are provided to the customer to consume (e.g. some health care and food services where food or medicines are consumed).","No"]
["Wind energy generation",5.6,5.6,"BE05-T-H-4","Wind energy generationBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","5.6 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Wind energy generation",6.3,6.3,"BE01-T-H-4","Wind energy generationBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Wind energy generation",7.5,7.5,"BE07-T-L-1","Wind energy generationBE07-T-L-1","Low","Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","7.5 Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","This characteristic applies if a company sells virtual or digital products, or if a company provides a service that is supported by digital platforms. Examples include professional services and digital media.","No"]
["Wind energy generation",8.6,8.6,"BE08-T-H-1","Wind energy generationBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","8.6 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","Yes"]
["Wind energy generation",10.4,10.4,"BE10-T-H-4","Wind energy generationBE10-T-H-4","High","Our business uses heavy machinery","10.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Wind energy generation",11.7,11.7,"BE11-T-H-8","Wind energy generationBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Wind energy generation",12.5,12.5,"BE11-T-H-6","Wind energy generationBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Wind energy generation",14.3,14.3,"BE10-T-H-3","Wind energy generationBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Wind energy generation",14.13,14.13,"BE12-T-H-1","Wind energy generationBE12-T-H-1","High","Our business's activities have documented cases of child or forced labour","14.13 Our business's activities have documented cases of child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","No"]
["Wind energy generation",15.6,15.6,"BE15-T-H-6","Wind energy generationBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","15.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Wind energy generation",16.100000000000001,16.100000000000001,"BE15-T-H-1","Wind energy generationBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","16.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Wind energy generation",16.11,16.11,"BE17-T-H-3","Wind energy generationBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","16.11 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Wind energy generation","17.b","17.b","BE17-E-L-1","Wind energy generationBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Wind energy generation",19.5,19.5,"BE19-T-L-2","Wind energy generationBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Wind energy generation",20.6,20.6,"BE17-T-H-8","Wind energy generationBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Wind energy generation",22.2,22.2,"BE08-T-H-1","Wind energy generationBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","Yes"]
["Wind energy generation",23.3,23.3,"BE23-T-L-1","Wind energy generationBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","No"]
["Water collection, treatment and supply infrastructure",1.5,1.5,"BE01-T-H-5","Water collection, treatment and supply infrastructureBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","1.5 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Water collection, treatment and supply infrastructure",3.2,3.2,"BE03-T-H-2","Water collection, treatment and supply infrastructureBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","3.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Water collection, treatment and supply infrastructure",4.3,4.3,"BE04-T-H-3","Water collection, treatment and supply infrastructureBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","No"]
["Water collection, treatment and supply infrastructure",6.3,6.3,"BE01-T-H-4","Water collection, treatment and supply infrastructureBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Water collection, treatment and supply infrastructure",7.6,7.6,"BE07-T-L-2","Water collection, treatment and supply infrastructureBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Water collection, treatment and supply infrastructure",8.6999999999999904,8.6999999999999993,"BE08-T-H-2","Water collection, treatment and supply infrastructureBE08-T-H-2","High","Our business is likely to operate in or near areas of high biodiversity or cultural value","8.7 Our business is likely to operate in or near areas of high biodiversity or cultural value","A biodiverse area is one with high concentrations of endemic or rare species that are significant at a global or regional level. Examples include rainforests or mangroves. \n\nAn area of cultural value is one of cultural, archaeological, historical, religious or sacred significance. Examples include land belonging to indigenous peoples.\n\nThis characteristic applies to activities which require very specific natural environments to operate (e.g. various forms of aquaculture).","Yes"]
["Water collection, treatment and supply infrastructure",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Water collection, treatment and supply infrastructureBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Water collection, treatment and supply infrastructure",10.5,10.5,"BE10-T-H-5","Water collection, treatment and supply infrastructureBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","10.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","Yes"]
["Water collection, treatment and supply infrastructure",11.4,11.4,"BE11-T-H-5","Water collection, treatment and supply infrastructureBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","11.4 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Water collection, treatment and supply infrastructure",12.6,12.6,"BE11-T-H-8","Water collection, treatment and supply infrastructureBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","12.6 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Water collection, treatment and supply infrastructure","13.b","13.b","BE13-E-L-1",{"$f":"A3140&\"\"&D3140","v":"Water collection, treatment and supply infrastructureBE13-E-L-1"},"Low","None of the low risk characteristics adequately describe why this business is low risk",{"$f":"C3140&\" \"&G3140","v":"13.b None of the low risk characteristics adequately describe why this business is low risk"},null,"No"]
["Water collection, treatment and supply infrastructure",14.14,14.14,"BE11-T-H-6","Water collection, treatment and supply infrastructureBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Water collection, treatment and supply infrastructure",16.2,16.2,"BE15-T-H-2","Water collection, treatment and supply infrastructureBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Water collection, treatment and supply infrastructure",16.399999999999899,16.400000000000002,"BE15-T-H-4","Water collection, treatment and supply infrastructureBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","16.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Water collection, treatment and supply infrastructure",17.5,17.5,"BE17-T-H-5","Water collection, treatment and supply infrastructureBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","17.5 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Water collection, treatment and supply infrastructure",18.100000000000001,{"$f":"ROUNDUP(B3204,3)","v":18.100000000000001},"BE18-T-H-1",{"$f":"A3204&\"\"&D3204","v":"Water collection, treatment and supply infrastructureBE18-T-H-1"},"High","Our business's products depend on fossil fuels to operate",{"$f":"C3204&\" \"&G3204","v":"18.1 Our business's products depend on fossil fuels to operate"},"This characteristic applies to products which force users to emit greenhouse gases when used as intended. Examples include the manufacture and sale of machinery dependent on fossil fuel combustion.\n\nThis characteristic does not apply to electric goods which can be powered by batteries or power outlets. \n","No"]
["Water collection, treatment and supply infrastructure",19.2,19.2,"BE19-T-H-3","Water collection, treatment and supply infrastructureBE19-T-H-3","High","Our business's products require disassembly by the end user to be repurposed","19.2 Our business's products require disassembly by the end user to be repurposed","This characteristic typically applies to physical goods whose material composition can make it difficult to recycle via municipal waste infrastructure. Examples include electrical goods and batteries. ","No"]
["Water collection, treatment and supply infrastructure",20.7,20.7,"BE20-T-H-5","Water collection, treatment and supply infrastructureBE20-T-H-5","High","Our business facilitates interactions with potentially vulnerable groups","20.7 Our business facilitates interactions with potentially vulnerable groups","\nVulnerable groups include children, elderly and indigenous people and others who may be targeted and mistreated.\n \nThis characteristic applies where a significant proportion of interactions are likely to be vulnerable individuals (e.g. tourism trips on indigenous land).\n\nThis characteristic does not apply whereby a business's day-to-day interactions are broadly reflective of the population.","No"]
["Water collection, treatment and supply infrastructure","21.a",{"$f":"B3235","v":"21.a"},"BE21-E-H-1","Water collection, treatment and supply infrastructureBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water collection, treatment and supply infrastructure",23.3,23.3,"BE23-T-L-1","Water collection, treatment and supply infrastructureBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","No"]
["Construction of buildings","1.a",{"$f":"B3258","v":"1.a"},"BE01-E-H-1","Construction of buildingsBE01-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","1.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Construction of buildings",4.3,4.3,"BE04-T-H-3","Construction of buildingsBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","Yes"]
["Construction of buildings",5.7,5.7,"BE05-T-H-5","Construction of buildingsBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","5.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Construction of buildings",6.4,6.4,"BE01-T-H-5","Construction of buildingsBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","6.4 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Construction of buildings","7.a",{"$f":"B3312","v":"7.a"},"BE07-E-H-1","Construction of buildingsBE07-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","7.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Construction of buildings",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","Construction of buildingsBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","No"]
["Construction of buildings",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Construction of buildingsBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Construction of buildings",11.5,11.5,"BE11-T-H-6","Construction of buildingsBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","11.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Construction of buildings",12.6,12.6,"BE11-T-H-8","Construction of buildingsBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","12.6 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Construction of buildings","13.b","13.b","BE13-E-L-1","Construction of buildingsBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Construction of buildings",14.14,14.14,"BE11-T-H-6","Construction of buildingsBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Construction of buildings",15.2,15.2,"BE15-T-H-2","Construction of buildingsBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","15.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Construction of buildings",16.3,16.3,"BE15-T-H-3","Construction of buildingsBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","16.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Construction of buildings",16.13,16.13,"BE17-T-H-5","Construction of buildingsBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Construction of buildings",17.7,17.7,"BE17-T-H-7","Construction of buildingsBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Construction of buildings",18.2,18.2,"BE18-T-H-2","Construction of buildingsBE18-T-H-2","High","Our business's products are themselves a greenhouse gas","18.2 Our business's products are themselves a greenhouse gas","Examples include, but are not limited to, carbon dioxide, methane, ozone, nitrous oxide, and chlorofluorocarbons.","No"]
["Construction of buildings",20.7,20.7,"BE20-T-H-5","Construction of buildingsBE20-T-H-5","High","Our business facilitates interactions with potentially vulnerable groups","20.7 Our business facilitates interactions with potentially vulnerable groups","\nVulnerable groups include children, elderly and indigenous people and others who may be targeted and mistreated.\n \nThis characteristic applies where a significant proportion of interactions are likely to be vulnerable individuals (e.g. tourism trips on indigenous land).\n\nThis characteristic does not apply whereby a business's day-to-day interactions are broadly reflective of the population.","No"]
["Construction of buildings","21.a",{"$f":"B3467","v":"21.a"},"BE21-E-H-1","Construction of buildingsBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Construction of buildings",23.3,23.3,"BE23-T-L-1","Construction of buildingsBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","Yes"]
["Construction of civil engineering infrastructure",1.7,1.7,"BE01-C-O-L-1","Construction of civil engineering infrastructureBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Construction of civil engineering infrastructure",3.4,3.4,"BE03-T-H-4","Construction of civil engineering infrastructureBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Construction of civil engineering infrastructure",4.5,4.5,"BE04-T-H-5","Construction of civil engineering infrastructureBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Construction of civil engineering infrastructure",5.4,5.4,"BE05-T-H-3","Construction of civil engineering infrastructureBE05-T-H-3","High","Our business generates significant quantities of harmful substances as an operational by-product","5.4 Our business generates significant quantities of harmful substances as an operational by-product","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic applies to operational activities that could reasonably be expected to contribute to air, water or soil pollution via emission of harmful substances.","Yes"]
["Construction of civil engineering infrastructure",6.5,6.5,"BE01-T-H-6","Construction of civil engineering infrastructureBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","6.5 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Construction of civil engineering infrastructure",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","Construction of civil engineering infrastructureBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","No"]
["Construction of civil engineering infrastructure","8.a",{"$f":"B3554","v":"8.a"},"BE08-E-H-1","Construction of civil engineering infrastructureBE08-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","8.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Construction of civil engineering infrastructure",10.7,10.7,"BE10-T-H-7","Construction of civil engineering infrastructureBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Construction of civil engineering infrastructure",11.6,11.6,"BE11-T-H-7","Construction of civil engineering infrastructureBE11-T-H-7","High","Our business is part of the gig-economy","11.6 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Construction of civil engineering infrastructure",12.4,12.4,"BE12-T-H-1","Construction of civil engineering infrastructureBE12-T-H-1","High","Our business's activities risk relying on child or forced labour","12.4 Our business's activities risk relying on child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","No"]
["Construction of civil engineering infrastructure",14.1,14.1,"BE10-T-H-1","Construction of civil engineering infrastructureBE10-T-H-1","High","Our business‚Äôs activities could expose employees to hazardous substances","14.1 Our business‚Äôs activities could expose employees to hazardous substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","Yes"]
["Construction of civil engineering infrastructure",14.11,14.11,"BE11-T-H-4","Construction of civil engineering infrastructureBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","14.11 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Construction of civil engineering infrastructure",15.3,15.3,"BE15-T-H-3","Construction of civil engineering infrastructureBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","15.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Construction of civil engineering infrastructure",16.13,16.13,"BE17-T-H-5","Construction of civil engineering infrastructureBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Construction of civil engineering infrastructure",16.14,16.14,"BE17-T-H-6","Construction of civil engineering infrastructureBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","16.14 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","Yes"]
["Construction of civil engineering infrastructure",18.3,18.3,"BE18-T-H-3","Construction of civil engineering infrastructureBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Construction of civil engineering infrastructure","19.a",{"$f":"B3682","v":"19.a"},"BE19-E-H-1","Construction of civil engineering infrastructureBE19-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","19.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Construction of civil engineering infrastructure",20.8,20.8,"BE20-T-H-6","Construction of civil engineering infrastructureBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","20.8 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Construction of civil engineering infrastructure","21.b","21.b","BE21-E-L-1","Construction of civil engineering infrastructureBE21-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","21.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Construction of civil engineering infrastructure","23.a",{"$f":"B3713","v":"23.a"},"BE23-E-H-1","Construction of civil engineering infrastructureBE23-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","23.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Electrical infrastructure, plumbing and other installation activities","1.a",{"$f":"B3722","v":"1.a"},"BE01-E-H-1","Electrical infrastructure, plumbing and other installation activitiesBE01-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","1.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Electrical infrastructure, plumbing and other installation activities",4.5,4.5,"BE04-T-H-5","Electrical infrastructure, plumbing and other installation activitiesBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Electrical infrastructure, plumbing and other installation activities",4.5999999999999899,4.6000000000000005,"BE04-T-H-6","Electrical infrastructure, plumbing and other installation activitiesBE04-T-H-6","High","Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","4.6 Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","This typically applies when the procurement of one or more product inputs, central to revenue-generation, are associated with ethical breaches (e.g. the reliance on conflict minerals).","No"]
["Electrical infrastructure, plumbing and other installation activities",6.5,6.5,"BE01-T-H-6","Electrical infrastructure, plumbing and other installation activitiesBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","6.5 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Electrical infrastructure, plumbing and other installation activities",7.4,7.4,"BE07-T-H-4","Electrical infrastructure, plumbing and other installation activitiesBE07-T-H-4","High","Our business's products are perishable","7.4 Our business's products are perishable","A perishable product is one that decays quickly. Examples include food-based products and pharmaceuticals.","No"]
["Electrical infrastructure, plumbing and other installation activities","8.a",{"$f":"B3786","v":"8.a"},"BE08-E-H-1","Electrical infrastructure, plumbing and other installation activitiesBE08-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","8.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Electrical infrastructure, plumbing and other installation activities",9.8000000000000007,9.8000000000000007,"BE09-T-H-5","Electrical infrastructure, plumbing and other installation activitiesBE09-T-H-5","High","Our business's activities emit high amounts of harmful substances into nature","9.8 Our business's activities emit high amounts of harmful substances into nature","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic only applies if the harmful substances are likely to have a direct negative impact on local communities. If a business activity emits harmful substances, but these are unlikely to escape from company premises into nature due to operating processes, this characteristic does not apply. \n","No"]
["Electrical infrastructure, plumbing and other installation activities",10.8,10.8,"BE10-T-H-8","Electrical infrastructure, plumbing and other installation activitiesBE10-T-H-8","High","Our business's activities may expose employees to dangerous physical environments","10.8 Our business's activities may expose employees to dangerous physical environments","A dangerous physical environment is one where presence of physical hazards puts employees at risk of injury or long-term health issues. Such hazards include heights, noise, radiation and pressure.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","Yes"]
["Electrical infrastructure, plumbing and other installation activities",11.7,11.7,"BE11-T-H-8","Electrical infrastructure, plumbing and other installation activitiesBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Electrical infrastructure, plumbing and other installation activities",14.2,14.2,"BE10-T-H-2","Electrical infrastructure, plumbing and other installation activitiesBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","14.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","No"]
["Electrical infrastructure, plumbing and other installation activities",14.3,14.3,"BE10-T-H-3","Electrical infrastructure, plumbing and other installation activitiesBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Electrical infrastructure, plumbing and other installation activities",14.18,14.18,"BE14-T-H-1","Electrical infrastructure, plumbing and other installation activitiesBE14-T-H-1","High","Our business is highly dependent on confidentiality","14.18 Our business is highly dependent on confidentiality","Employees may be reticent to raise concerns when a company's competitive advantage highly depends on protecting sensitive information (e.g. intellectual property). As a result, employee concerns can go unaddressed out of fear of retribution.","No"]
["Electrical infrastructure, plumbing and other installation activities","15.b","15.b","BE15-E-L-1","Electrical infrastructure, plumbing and other installation activitiesBE15-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","15.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Electrical infrastructure, plumbing and other installation activities",16.14,16.14,"BE17-T-H-6","Electrical infrastructure, plumbing and other installation activitiesBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","16.14 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Electrical infrastructure, plumbing and other installation activities",17.399999999999899,17.400000000000002,"BE17-T-H-4","Electrical infrastructure, plumbing and other installation activitiesBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","17.4 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","NA"]
["Electrical infrastructure, plumbing and other installation activities",18.399999999999899,18.400000000000002,"BE18-T-H-4","Electrical infrastructure, plumbing and other installation activitiesBE18-T-H-4","High","Our business's products contain greenhouse gases which may be emitted during use or at end of life","18.4 Our business's products contain greenhouse gases which may be emitted during use or at end of life","This characteristic applies to products which contain greenhouse gases in their formulations. Examples include pressurized containers that utilize nitrous oxide, and products that contain hydrofluorocarbons such as some refrigerants and tire inflators.","No"]
["Electrical infrastructure, plumbing and other installation activities",19.5,19.5,"BE19-T-L-2","Electrical infrastructure, plumbing and other installation activitiesBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Electrical infrastructure, plumbing and other installation activities",22.1,22.1,"BE22-T-H-1","Electrical infrastructure, plumbing and other installation activitiesBE22-T-H-1","High","Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","22.1 Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","Extensive greenhouse gas emissions are those associated with heavy polluting industries or businesses whose products generate significant greenhouse gases. Such activities typically have a precedent for lobbying against environmental regulation or carbon pricing.","No"]
["Electrical infrastructure, plumbing and other installation activities",22.3,22.3,"BE22-T-H-2","Electrical infrastructure, plumbing and other installation activitiesBE22-T-H-2","High","Our business is highly regulated by data privacy laws","22.3 Our business is highly regulated by data privacy laws","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Material recovery","1.a",{"$f":"B3954","v":"1.a"},"BE01-E-H-1","Material recoveryBE01-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","1.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Material recovery",3.5,3.5,"BE03-T-H-5","Material recoveryBE03-T-H-5","High","Our business relies on animal testing to develop its products","3.5 Our business relies on animal testing to develop its products","Reliance on animal testing may be the result of regulatory compliance, or typical industry business practice (e.g. cosmetics and pharmaceutical development).\n \nThis characteristic applies when the business activity is directly reliant on animal testing to operate.","No"]
["Material recovery",4.5999999999999899,4.6000000000000005,"BE04-T-H-6","Material recoveryBE04-T-H-6","High","Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","4.6 Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","This typically applies when the procurement of one or more product inputs, central to revenue-generation, are associated with ethical breaches (e.g. the reliance on conflict minerals).","No"]
["Material recovery",5.6,5.6,"BE05-T-H-4","Material recoveryBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","5.6 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Material recovery",6.7,6.7,"BE01-T-H-1","Material recoveryBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","6.7 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Material recovery",7.6,7.6,"BE07-T-L-2","Material recoveryBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Material recovery",9.5,9.5,"BE08-T-H-1","Material recoveryBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","9.5 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Material recovery",9.9,9.9,"BE09-T-L-1","Material recoveryBE09-T-L-1","Low","Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","9.9 Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","A built-up area is one that has a high concentration of human settlement, such as cities and towns.\n\nPollution is the introduction of contaminants into the natural environment that cause adverse change. Pollution can take the form of chemical substances or energy, such as noise, heat, or light.","No"]
["Material recovery",11.7,11.7,"BE11-T-H-8","Material recoveryBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Material recovery","12.a",{"$f":"B4062","v":"12.a"},"BE12-E-H-1","Material recoveryBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Material recovery",14.3,14.3,"BE10-T-H-3","Material recoveryBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","Yes"]
["Material recovery",14.13,14.13,"BE12-T-H-1","Material recoveryBE12-T-H-1","High","Our business's activities have documented cases of child or forced labour","14.13 Our business's activities have documented cases of child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","Yes"]
["Material recovery",15.5,15.5,"BE15-T-H-5","Material recoveryBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Material recovery",16.600000000000001,16.600000000000001,"BE15-T-H-6","Material recoveryBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Material recovery",17.399999999999899,17.400000000000002,"BE17-T-H-4","Material recoveryBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","17.4 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Material recovery",17.5,17.5,"BE17-T-H-5","Material recoveryBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","17.5 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Material recovery",19.5,19.5,"BE19-T-L-2","Material recoveryBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","Yes"]
["Material recovery","20.b","20.b","BE20-E-L-1","Material recoveryBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Material recovery",22.2,22.2,"BE08-T-H-1","Material recoveryBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Material recovery",23.1,23.1,"BE23-T-H-1","Material recoveryBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","23.1 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Telecommunications infrastructure",2.1,2.1,"BE02-T-H-1","Telecommunications infrastructureBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","Yes"]
["Telecommunications infrastructure",3.2,3.2,"BE03-T-H-2","Telecommunications infrastructureBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","3.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Telecommunications infrastructure",4.7,4.7,"BE04-T-L-1","Telecommunications infrastructureBE04-T-L-1","Low","Our business only procures ancillary goods and services for its own operations","4.7 Our business only procures ancillary goods and services for its own operations","Ancillary goods are those used or consumed in the course of day-to-day operations (e.g. office supplies, cleaning products, IT equipment). Examples include professional services and others in the knowledge economy.","No"]
["Telecommunications infrastructure",5.7,5.7,"BE05-T-H-5","Telecommunications infrastructureBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","5.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Telecommunications infrastructure",7.6,7.6,"BE07-T-L-2","Telecommunications infrastructureBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Telecommunications infrastructure",9.1,9.1,"BE09-T-H-1","Telecommunications infrastructureBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","No"]
["Telecommunications infrastructure",9.11,9.11,"BE05-T-L-3","Telecommunications infrastructureBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","9.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Telecommunications infrastructure",10.1999999999999,10.199999999999999,"BE10-T-H-2","Telecommunications infrastructureBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","10.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","Yes"]
["Telecommunications infrastructure",11.8,11.8,"BE11-T-L-1","Telecommunications infrastructureBE11-T-L-1","Low","The vast majority of our business's employees are high-skilled and well paid","11.8 The vast majority of our business's employees are high-skilled and well paid","This is applicable to business activities where employee functions, central to revenue-generation, require high-levels of education, training or technical ability to execute.","No"]
["Telecommunications infrastructure",12.6,12.6,"BE11-T-H-8","Telecommunications infrastructureBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","12.6 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Telecommunications infrastructure",14.4,14.4,"BE10-T-H-4","Telecommunications infrastructureBE10-T-H-4","High","Our business uses heavy machinery","14.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Telecommunications infrastructure",14.14,14.14,"BE11-T-H-6","Telecommunications infrastructureBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Telecommunications infrastructure",16.2,16.2,"BE15-T-H-2","Telecommunications infrastructureBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Telecommunications infrastructure",16.16,16.16,"BE17-T-H-8","Telecommunications infrastructureBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Telecommunications infrastructure",17.899999999999899,17.900000000000002,"BE17-T-L-1","Telecommunications infrastructureBE17-T-L-1","Low","Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","17.9 Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","This characteristic applies to goods that are highly homogenous, which have not undergone significant processing (e.g. raw agricultural inputs). ","No"]
["Telecommunications infrastructure",18.5,18.5,"BE18-T-L-1","Telecommunications infrastructureBE18-T-L-1","Low","Our business's products force users to emit negligible amounts of greenhouse gases","18.5 Our business's products force users to emit negligible amounts of greenhouse gases","Examples of negligible greenhouse gas emissions include candles and scent diffusers.","No"]
["Telecommunications infrastructure",19.600000000000001,19.600000000000001,"BE19-T-L-3","Telecommunications infrastructureBE19-T-L-3","Low","Our business sells homogeneous materials which can be widely repurposed","19.6 Our business sells homogeneous materials which can be widely repurposed","Homogeneous materials are those with a uniform composition that cannot be physically separated into different materials. \n\nThis characteristic applies to goods that do not require disassembly before repurposing. Examples include natural resources such as crops, gemstones and basic metals. ","No"]
["Telecommunications infrastructure",20.7,20.7,"BE20-T-H-5","Telecommunications infrastructureBE20-T-H-5","High","Our business facilitates interactions with potentially vulnerable groups","20.7 Our business facilitates interactions with potentially vulnerable groups","\nVulnerable groups include children, elderly and indigenous people and others who may be targeted and mistreated.\n \nThis characteristic applies where a significant proportion of interactions are likely to be vulnerable individuals (e.g. tourism trips on indigenous land).\n\nThis characteristic does not apply whereby a business's day-to-day interactions are broadly reflective of the population.","No"]
["Telecommunications infrastructure",22.3,22.3,"BE22-T-H-2","Telecommunications infrastructureBE22-T-H-2","High","Our business is highly regulated by data privacy laws","22.3 Our business is highly regulated by data privacy laws","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","Yes"]
["Telecommunications infrastructure",23.3,23.3,"BE23-T-L-1","Telecommunications infrastructureBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","Yes"]
["Waste collection, treatment and disposal infrastructure",3.3,3.3,"BE03-T-H-3","Waste collection, treatment and disposal infrastructureBE03-T-H-3","High","Our business harvests plants or animals from the wild","3.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Waste collection, treatment and disposal infrastructure",4.7,4.7,"BE04-T-L-1","Waste collection, treatment and disposal infrastructureBE04-T-L-1","Low","Our business only procures ancillary goods and services for its own operations","4.7 Our business only procures ancillary goods and services for its own operations","Ancillary goods are those used or consumed in the course of day-to-day operations (e.g. office supplies, cleaning products, IT equipment). Examples include professional services and others in the knowledge economy.","No"]
["Waste collection, treatment and disposal infrastructure",5.7,5.7,"BE05-T-H-5","Waste collection, treatment and disposal infrastructureBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","5.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Waste collection, treatment and disposal infrastructure",6.8,6.8,"BE06-T-H-2","Waste collection, treatment and disposal infrastructureBE06-T-H-2","High","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","6.8 Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","Certain activities release extensive greenhouse gases outside of burning fossil fuels, such as through chemical reactions. Examples include cement production or livestock rearing.","Yes"]
["Waste collection, treatment and disposal infrastructure","7.a",{"$f":"B4472","v":"7.a"},"BE07-E-H-1","Waste collection, treatment and disposal infrastructureBE07-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","7.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Waste collection, treatment and disposal infrastructure",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","Waste collection, treatment and disposal infrastructureBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","No"]
["Waste collection, treatment and disposal infrastructure",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","Waste collection, treatment and disposal infrastructureBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Waste collection, treatment and disposal infrastructure",10.7,10.7,"BE10-T-H-7","Waste collection, treatment and disposal infrastructureBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Waste collection, treatment and disposal infrastructure",12.2,12.2,"BE11-T-H-4","Waste collection, treatment and disposal infrastructureBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","12.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Waste collection, treatment and disposal infrastructure",14.4,14.4,"BE10-T-H-4","Waste collection, treatment and disposal infrastructureBE10-T-H-4","High","Our business uses heavy machinery","14.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","Yes"]
["Waste collection, treatment and disposal infrastructure",14.14,14.14,"BE11-T-H-6","Waste collection, treatment and disposal infrastructureBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Waste collection, treatment and disposal infrastructure",15.6,15.6,"BE15-T-H-6","Waste collection, treatment and disposal infrastructureBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","15.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Waste collection, treatment and disposal infrastructure",16.3,16.3,"BE15-T-H-3","Waste collection, treatment and disposal infrastructureBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","16.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Waste collection, treatment and disposal infrastructure",16.13,16.13,"BE17-T-H-5","Waste collection, treatment and disposal infrastructureBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Waste collection, treatment and disposal infrastructure",17.7,17.7,"BE17-T-H-7","Waste collection, treatment and disposal infrastructureBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Waste collection, treatment and disposal infrastructure",18.600000000000001,18.600000000000001,"BE18-T-U-1","Waste collection, treatment and disposal infrastructureBE18-T-U-1","Unlikely","Our business's products do not force the user to emit greenhouse gases during use or post-use","18.6 Our business's products do not force the user to emit greenhouse gases during use or post-use","This includes products where greenhouse gas emissions occur as a natural result of decomposition, even if it takes many years (e.g. the break-down of plastics).","Yes"]
["Waste collection, treatment and disposal infrastructure","19.a",{"$f":"B4610","v":"19.a"},"BE19-E-H-1","Waste collection, treatment and disposal infrastructureBE19-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","19.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Waste collection, treatment and disposal infrastructure",22.3,22.3,"BE22-T-H-2","Waste collection, treatment and disposal infrastructureBE22-T-H-2","High","Our business is highly regulated by data privacy laws","22.3 Our business is highly regulated by data privacy laws","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Waste collection, treatment and disposal infrastructure",23.3,23.3,"BE23-T-L-1","Waste collection, treatment and disposal infrastructureBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","Yes"]
["Manufacture of metal-based products",2.2000000000000002,2.2000000000000002,"BE02-T-H-2","Manufacture of metal-based productsBE02-T-H-2","High","Our business uses water as a core product input","2.2 Our business uses water as a core product input","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Water is a core input if it is embedded into, or necessarily consumed in the creation of physical goods. Examples include the production of crops and livestock, some types of consumables, processed foods and beverage products.","No"]
["Manufacture of metal-based products",3.4,3.4,"BE03-T-H-4","Manufacture of metal-based productsBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Manufacture of metal-based products",4.5,4.5,"BE04-T-H-5","Manufacture of metal-based productsBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Manufacture of metal-based products",5.8,5.8,"BE05-T-L-1","Manufacture of metal-based productsBE05-T-L-1","Low","Our business delivers services which do not emit harmful substances or require the use of heavy machinery","5.8 Our business delivers services which do not emit harmful substances or require the use of heavy machinery","A service does not involve the sale of physical goods. Services that may fulfil this characteristic include those within the knowledge economy.","No"]
["Manufacture of metal-based products",6.5,6.5,"BE01-T-H-6","Manufacture of metal-based productsBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","6.5 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Manufacture of metal-based products","7.b","7.b","BE07-E-L-1","Manufacture of metal-based productsBE07-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","7.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of metal-based products",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","Manufacture of metal-based productsBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Manufacture of metal-based products",10.7,10.7,"BE10-T-H-7","Manufacture of metal-based productsBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Manufacture of metal-based products","11.a",{"$f":"B4748","v":"11.a"},"BE11-E-H-1","Manufacture of metal-based productsBE11-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","11.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of metal-based products",12.8,12.8,"BE10-T-H-6","Manufacture of metal-based productsBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","12.8 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Manufacture of metal-based products",14.2,14.2,"BE10-T-H-2","Manufacture of metal-based productsBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","14.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","Yes"]
["Manufacture of metal-based products","14.a",{"$f":"B4783","v":"14.a"},"BE14-E-H-1","Manufacture of metal-based productsBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of metal-based products",15.3,15.3,"BE15-T-H-3","Manufacture of metal-based productsBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","15.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Manufacture of metal-based products",16.399999999999899,16.400000000000002,"BE15-T-H-4","Manufacture of metal-based productsBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","16.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Manufacture of metal-based products",17.7,17.7,"BE17-T-H-7","Manufacture of metal-based productsBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Manufacture of metal-based products",18.3,18.3,"BE18-T-H-3","Manufacture of metal-based productsBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Manufacture of metal-based products","19.b","19.b","BE19-E-L-1","Manufacture of metal-based productsBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of metal-based products","20.a",{"$f":"B4852","v":"20.a"},"BE20-E-H-1","Manufacture of metal-based productsBE20-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","20.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of metal-based products",22.5,22.5,"BE20-T-H-6","Manufacture of metal-based productsBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Manufacture of metal-based products","23.a",{"$f":"B4873","v":"23.a"},"BE23-E-H-1","Manufacture of metal-based productsBE23-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","23.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of paper and paper products","1.a",{"$f":"B4882","v":"1.a"},"BE01-E-H-1","Manufacture of paper and paper productsBE01-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","1.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of paper and paper products",3.5,3.5,"BE03-T-H-5","Manufacture of paper and paper productsBE03-T-H-5","High","Our business relies on animal testing to develop its products","3.5 Our business relies on animal testing to develop its products","Reliance on animal testing may be the result of regulatory compliance, or typical industry business practice (e.g. cosmetics and pharmaceutical development).\n \nThis characteristic applies when the business activity is directly reliant on animal testing to operate.","No"]
["Manufacture of paper and paper products",5.9,5.9,"BE05-T-L-2","Manufacture of paper and paper productsBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Manufacture of paper and paper products",6.6,6.6,"BE06-T-H-1","Manufacture of paper and paper productsBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","No"]
["Manufacture of paper and paper products",8.1,8.1,"BE03-T-H-1","Manufacture of paper and paper productsBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","8.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Manufacture of paper and paper products",8.6,8.6,"BE08-T-H-1","Manufacture of paper and paper productsBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","8.6 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Manufacture of paper and paper products","9.a",{"$f":"B4959","v":"9.a"},"BE09-E-H-1","Manufacture of paper and paper productsBE09-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","9.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of paper and paper products",10.8,10.8,"BE10-T-H-8","Manufacture of paper and paper productsBE10-T-H-8","High","Our business's activities may expose employees to dangerous physical environments","10.8 Our business's activities may expose employees to dangerous physical environments","A dangerous physical environment is one where presence of physical hazards puts employees at risk of injury or long-term health issues. Such hazards include heights, noise, radiation and pressure.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Manufacture of paper and paper products",11.7,11.7,"BE11-T-H-8","Manufacture of paper and paper productsBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Manufacture of paper and paper products","12.a",{"$f":"B4990","v":"12.a"},"BE12-E-H-1","Manufacture of paper and paper productsBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of paper and paper products",14.16,14.16,"BE11-T-H-7","Manufacture of paper and paper productsBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Manufacture of paper and paper products",15.8,15.8,"BE17-T-H-8","Manufacture of paper and paper productsBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Manufacture of paper and paper products",15.9,15.9,"BE17-T-L-3","Manufacture of paper and paper productsBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","15.9 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","Yes"]
["Manufacture of paper and paper products",16.14,16.14,"BE17-T-H-6","Manufacture of paper and paper productsBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","16.14 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Manufacture of paper and paper products",17.8,17.8,"BE17-T-H-8","Manufacture of paper and paper productsBE17-T-H-8","High","Our business's products may be addictive","17.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Manufacture of paper and paper products",18.399999999999899,18.400000000000002,"BE18-T-H-4","Manufacture of paper and paper productsBE18-T-H-4","High","Our business's products contain greenhouse gases which may be emitted during use or at end of life","18.4 Our business's products contain greenhouse gases which may be emitted during use or at end of life","This characteristic applies to products which contain greenhouse gases in their formulations. Examples include pressurized containers that utilize nitrous oxide, and products that contain hydrofluorocarbons such as some refrigerants and tire inflators.","No"]
["Manufacture of paper and paper products",19.5,19.5,"BE19-T-L-2","Manufacture of paper and paper productsBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Manufacture of paper and paper products","20.b","20.b","BE20-E-L-1","Manufacture of paper and paper productsBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of paper and paper products","23.b","23.b","BE23-E-L-1","Manufacture of paper and paper productsBE23-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","23.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of rubber products",2.2999999999999901,2.2999999999999998,"BE02-T-H-3","Manufacture of rubber productsBE02-T-H-3","High","Our business generates contaminated wastewater which requires specialized treatment","2.3 Our business generates contaminated wastewater which requires specialized treatment","Specialized treatment is typically biological, chemical or physical and refers to that which is different and additional to treatment carried out by municipal water treatment systems. Without treatment specific to its contaminants, wastewater could harm the surrounding environment upon emission. \n \nThis characteristic does not apply to businesses whose processes create wastewater that can be managed by municipal water treatment systems (e.g. when wastewater contaminants are produced by standard cleaning and sanitation practices).","Yes"]
["Manufacture of rubber products",3.5,3.5,"BE03-T-H-5","Manufacture of rubber productsBE03-T-H-5","High","Our business relies on animal testing to develop its products","3.5 Our business relies on animal testing to develop its products","Reliance on animal testing may be the result of regulatory compliance, or typical industry business practice (e.g. cosmetics and pharmaceutical development).\n \nThis characteristic applies when the business activity is directly reliant on animal testing to operate.","No"]
["Manufacture of rubber products",4.5999999999999899,4.6000000000000005,"BE04-T-H-6","Manufacture of rubber productsBE04-T-H-6","High","Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","4.6 Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","This typically applies when the procurement of one or more product inputs, central to revenue-generation, are associated with ethical breaches (e.g. the reliance on conflict minerals).","No"]
["Manufacture of rubber products",5.1100000000000003,5.1100000000000003,"BE05-T-L-3","Manufacture of rubber productsBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","5.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Manufacture of rubber products",6.7,6.7,"BE01-T-H-1","Manufacture of rubber productsBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","6.7 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Manufacture of rubber products",7.6,7.6,"BE07-T-L-2","Manufacture of rubber productsBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Manufacture of rubber products",9.1,9.1,"BE09-T-H-1","Manufacture of rubber productsBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","Yes"]
["Manufacture of rubber products",10.4,10.4,"BE10-T-H-4","Manufacture of rubber productsBE10-T-H-4","High","Our business uses heavy machinery","10.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","Yes"]
["Manufacture of rubber products","11.b","11.b","BE11-E-L-1","Manufacture of rubber productsBE11-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","11.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of rubber products","12.a",{"$f":"B5222","v":"12.a"},"BE12-E-H-1","Manufacture of rubber productsBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of rubber products",14.3,14.3,"BE10-T-H-3","Manufacture of rubber productsBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Manufacture of rubber products",14.17,14.17,"BE13-T-H-1","Manufacture of rubber productsBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","14.17 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Manufacture of rubber products",15.5,15.5,"BE15-T-H-5","Manufacture of rubber productsBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Manufacture of rubber products",16.600000000000001,16.600000000000001,"BE15-T-H-6","Manufacture of rubber productsBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Manufacture of rubber products","16.b","16.b","BE16-E-L-1","Manufacture of rubber productsBE16-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","16.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of rubber products",18.399999999999899,18.400000000000002,"BE18-T-H-4","Manufacture of rubber productsBE18-T-H-4","High","Our business's products contain greenhouse gases which may be emitted during use or at end of life","18.4 Our business's products contain greenhouse gases which may be emitted during use or at end of life","This characteristic applies to products which contain greenhouse gases in their formulations. Examples include pressurized containers that utilize nitrous oxide, and products that contain hydrofluorocarbons such as some refrigerants and tire inflators.","No"]
["Manufacture of rubber products",20.100000000000001,20.100000000000001,"BE20-T-H-1","Manufacture of rubber productsBE20-T-H-1","High","Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","20.1 Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","Ethical breaches refer to activities that by international standards are considered illegal. This applies if the specific nature of the activity is increasing the risk of such ethical breaches.","No"]
["Manufacture of rubber products","20.b","20.b","BE20-E-L-1","Manufacture of rubber productsBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of rubber products",22.2,22.2,"BE08-T-H-1","Manufacture of rubber productsBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Manufacture of semiconductors",1.1000000000000001,1.1000000000000001,"BE01-T-H-1","Manufacture of semiconductorsBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","1.1 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Manufacture of semiconductors",2.1,2.1,"BE02-T-H-1","Manufacture of semiconductorsBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","Yes"]
["Manufacture of semiconductors",3.6,3.6,"BE03-T-U-1","Manufacture of semiconductorsBE03-T-U-1","Unlikely","Our business does not own or manage any natural resources, including large swathes of land","3.6 Our business does not own or manage any natural resources, including large swathes of land","This characteristic applies if a business owns large swathes of land, but that land is not suitable and intended for natural resource management (e.g. large manufacturing sites, or solar/wind farms).","Yes"]
["Manufacture of semiconductors",4.7,4.7,"BE04-T-L-1","Manufacture of semiconductorsBE04-T-L-1","Low","Our business only procures ancillary goods and services for its own operations","4.7 Our business only procures ancillary goods and services for its own operations","Ancillary goods are those used or consumed in the course of day-to-day operations (e.g. office supplies, cleaning products, IT equipment). Examples include professional services and others in the knowledge economy.","No"]
["Manufacture of semiconductors",6.7,6.7,"BE01-T-H-1","Manufacture of semiconductorsBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","6.7 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Manufacture of semiconductors",8.1999999999999904,8.1999999999999993,"BE03-T-H-2","Manufacture of semiconductorsBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","8.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Manufacture of semiconductors",9.1,9.1,"BE09-T-H-1","Manufacture of semiconductorsBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","Yes"]
["Manufacture of semiconductors",10.1,10.1,"BE10-T-H-1","Manufacture of semiconductorsBE10-T-H-1","High","Our business's activities may expose employees to harmful substances","10.1 Our business's activities may expose employees to harmful substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Manufacture of semiconductors","10.b","10.b","BE10-E-L-1","Manufacture of semiconductorsBE10-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","10.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of semiconductors",12.4,12.4,"BE12-T-H-1","Manufacture of semiconductorsBE12-T-H-1","High","Our business's activities risk relying on child or forced labour","12.4 Our business's activities risk relying on child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","No"]
["Manufacture of semiconductors","12.b","12.b","BE12-E-L-1","Manufacture of semiconductorsBE12-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","12.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of semiconductors",14.4,14.4,"BE10-T-H-4","Manufacture of semiconductorsBE10-T-H-4","High","Our business uses heavy machinery","14.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Manufacture of semiconductors",15.5,15.5,"BE15-T-H-5","Manufacture of semiconductorsBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Manufacture of semiconductors",16.600000000000001,16.600000000000001,"BE15-T-H-6","Manufacture of semiconductorsBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Manufacture of semiconductors",16.16,16.16,"BE17-T-H-8","Manufacture of semiconductorsBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Manufacture of semiconductors",17.11,17.11,"BE17-T-L-2","Manufacture of semiconductorsBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","No"]
["Manufacture of semiconductors","18.b","18.b","BE18-E-L-1","Manufacture of semiconductorsBE18-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","18.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of semiconductors",19.600000000000001,19.600000000000001,"BE19-T-L-3","Manufacture of semiconductorsBE19-T-L-3","Low","Our business sells homogeneous materials which can be widely repurposed","19.6 Our business sells homogeneous materials which can be widely repurposed","Homogeneous materials are those with a uniform composition that cannot be physically separated into different materials. \n\nThis characteristic applies to goods that do not require disassembly before repurposing. Examples include natural resources such as crops, gemstones and basic metals. ","No"]
["Manufacture of semiconductors",21.1,21.1,"BE21-T-H-1","Manufacture of semiconductorsBE21-T-H-1","High","Our business's value largely resides in intangible assets that are not tied to physical locations","21.1 Our business's value largely resides in intangible assets that are not tied to physical locations","This characteristic applies to businesses where a significant portion of their fixed assets are made up of intangible assets. Intangible assets are non-physical assets owned by the business, such as patents, product recipes, copyrights, and intellectual property.\n\nHaving significant levels of intangible assets increases the risk of not paying the right tax in the right place, as intangible assets can often be moved between subsidiaries in the same company or across the borders of tax jurisdictions. This can be done without causing any impact on the day-to-day operation of the company, but with serious implications to tax rates. This disconnect makes it possible for companies to structure their taxes in a way that doesn't reflect the 'economic reality' of how and where income is generated.","No"]
["Manufacture of semiconductors",22.3,22.3,"BE22-T-H-2","Manufacture of semiconductorsBE22-T-H-2","High","Our business is highly regulated by data privacy laws","22.3 Our business is highly regulated by data privacy laws","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Manufacture of cleaning products and cosmetics",2.1,2.1,"BE02-T-H-1","Manufacture of cleaning products and cosmeticsBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","Yes"]
["Manufacture of cleaning products and cosmetics","3.a",{"$f":"B5593","v":"3.a"},"BE03-E-H-1","Manufacture of cleaning products and cosmeticsBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of cleaning products and cosmetics","4.a",{"$f":"B5602","v":"4.a"},"BE04-E-H-1","Manufacture of cleaning products and cosmeticsBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of cleaning products and cosmetics",5.1100000000000003,5.1100000000000003,"BE05-T-L-3","Manufacture of cleaning products and cosmeticsBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","5.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Manufacture of cleaning products and cosmetics",6.8,6.8,"BE06-T-H-2","Manufacture of cleaning products and cosmeticsBE06-T-H-2","High","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","6.8 Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","Certain activities release extensive greenhouse gases outside of burning fossil fuels, such as through chemical reactions. Examples include cement production or livestock rearing.","No"]
["Manufacture of cleaning products and cosmetics","7.a",{"$f":"B5632","v":"7.a"},"BE07-E-H-1","Manufacture of cleaning products and cosmeticsBE07-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","7.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of cleaning products and cosmetics",9.1999999999999904,9.1999999999999993,"BE09-T-H-2","Manufacture of cleaning products and cosmeticsBE09-T-H-2","High","Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","9.2 Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","This characteristic is likely to apply if the business activity occurs in a remote location with limited access to labour (e.g. mining).","No"]
["Manufacture of cleaning products and cosmetics",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","Manufacture of cleaning products and cosmeticsBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Manufacture of cleaning products and cosmetics",11.1,11.1,"BE11-T-H-1","Manufacture of cleaning products and cosmeticsBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","11.1 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Manufacture of cleaning products and cosmetics",13.1,13.1,"BE13-T-H-1","Manufacture of cleaning products and cosmeticsBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Manufacture of cleaning products and cosmetics",14.5,14.5,"BE10-T-H-5","Manufacture of cleaning products and cosmeticsBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","14.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","No"]
["Manufacture of cleaning products and cosmetics",14.11,14.11,"BE11-T-H-4","Manufacture of cleaning products and cosmeticsBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","14.11 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Manufacture of cleaning products and cosmetics",15.6,15.6,"BE15-T-H-6","Manufacture of cleaning products and cosmeticsBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","15.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","Yes"]
["Manufacture of cleaning products and cosmetics",16.3,16.3,"BE15-T-H-3","Manufacture of cleaning products and cosmeticsBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","16.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Manufacture of cleaning products and cosmetics",16.170000000000002,16.170000000000002,"BE17-T-L-3","Manufacture of cleaning products and cosmeticsBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","16.17 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Manufacture of cleaning products and cosmetics",17.7,17.7,"BE17-T-H-7","Manufacture of cleaning products and cosmeticsBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Manufacture of cleaning products and cosmetics","18.a",{"$f":"B5762","v":"18.a"},"BE18-E-H-1","Manufacture of cleaning products and cosmeticsBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of cleaning products and cosmetics",21.2,21.2,"BE21-T-H-2","Manufacture of cleaning products and cosmeticsBE21-T-H-2","High","Our business's activities are premised on the movement between multiple countries or jurisdictions","21.2 Our business's activities are premised on the movement between multiple countries or jurisdictions","This characteristic applies to companies that earn a significant portion of income from the transport goods or people across national or tax borders as part of their product or service offering. \n\nOperating in multiple jurisdictions often means that companies need to divide the costs of inputs and labour, and split the revenues earned from the good or service between the different tax jurisdictions. This can require judgment calls and a degree of subjectivity, increasing the risk that companies either inadvertently misallocate taxable income, or use the opportunity to strategically minimize their taxes owed by allocating more income to the lower-tax jurisdiction.","No"]
["Manufacture of cleaning products and cosmetics",22.3,22.3,"BE22-T-H-2","Manufacture of cleaning products and cosmeticsBE22-T-H-2","High","Our business is highly regulated by data privacy laws","22.3 Our business is highly regulated by data privacy laws","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Manufacture of industrial gases",1.2,1.2,"BE01-T-H-2","Manufacture of industrial gasesBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","1.2 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","Yes"]
["Manufacture of industrial gases",2.2000000000000002,2.2000000000000002,"BE02-T-H-2","Manufacture of industrial gasesBE02-T-H-2","High","Our business uses water as a core product input","2.2 Our business uses water as a core product input","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Water is a core input if it is embedded into, or necessarily consumed in the creation of physical goods. Examples include the production of crops and livestock, some types of consumables, processed foods and beverage products.","Yes"]
["Manufacture of industrial gases",3.4,3.4,"BE03-T-H-4","Manufacture of industrial gasesBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Manufacture of industrial gases","4.b","4.b","BE04-E-L-1","Manufacture of industrial gasesBE04-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","4.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of industrial gases",5.9,5.9,"BE05-T-L-2","Manufacture of industrial gasesBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Manufacture of industrial gases","6.b","6.b","BE06-E-L-1","Manufacture of industrial gasesBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of industrial gases",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","Manufacture of industrial gasesBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","No"]
["Manufacture of industrial gases",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","Manufacture of industrial gasesBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Manufacture of industrial gases",11.1,11.1,"BE11-T-H-1","Manufacture of industrial gasesBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","11.1 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Manufacture of industrial gases","11.a",{"$f":"B5908","v":"11.a"},"BE11-E-H-1","Manufacture of industrial gasesBE11-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","11.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of industrial gases",13.2,13.2,"BE11-T-H-4","Manufacture of industrial gasesBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","13.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Manufacture of industrial gases",14.6,14.6,"BE10-T-H-6","Manufacture of industrial gasesBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Manufacture of industrial gases",14.16,14.16,"BE11-T-H-7","Manufacture of industrial gasesBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Manufacture of industrial gases","15.a",{"$f":"B5955","v":"15.a"},"BE15-E-H-1","Manufacture of industrial gasesBE15-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","15.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of industrial gases",16.170000000000002,16.170000000000002,"BE17-T-L-3","Manufacture of industrial gasesBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","16.17 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Manufacture of industrial gases",17.7,17.7,"BE17-T-H-7","Manufacture of industrial gasesBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Manufacture of industrial gases","18.a",{"$f":"B5994","v":"18.a"},"BE18-E-H-1","Manufacture of industrial gasesBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of industrial gases","19.b","19.b","BE19-E-L-1","Manufacture of industrial gasesBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of industrial gases",21.3,21.3,"BE21-C-S-H-1","Manufacture of industrial gasesBE21-C-S-H-1","High","Our business has a complex structure where there is no immediate transparency of ownership and/or control","21.3 Our business has a complex structure where there is no immediate transparency of ownership and/or control","Ownership and control are somewhat intertwined concepts. Control relates to the ultimate operational decisions of a company. Control is often tied to the beneficial owners of a company.\n\nA beneficial owner is that who either: ultimately owns or controls more than 25% of a company’s shares or voting rights (whether directly or indirectly); or exercises controls over the management of the company in any other way.\n\nIf a company has several layers of corporate officers, shareholders and personal service companies it makes it difficult to see who the beneficial owners are.\n\nGood practice would be clearly stating the beneficial owners of all shareholdings of more than 10% in the company.","NA"]
["Manufacture of industrial gases",22.5,22.5,"BE20-T-H-6","Manufacture of industrial gasesBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Manufacture of industrial gases","23.a",{"$f":"B6033","v":"23.a"},"BE23-E-H-1","Manufacture of industrial gasesBE23-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","23.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of basic chemicals",2.2999999999999901,2.2999999999999998,"BE02-T-H-3","Manufacture of basic chemicalsBE02-T-H-3","High","Our business generates contaminated wastewater which requires specialized treatment","2.3 Our business generates contaminated wastewater which requires specialized treatment","Specialized treatment is typically biological, chemical or physical and refers to that which is different and additional to treatment carried out by municipal water treatment systems. Without treatment specific to its contaminants, wastewater could harm the surrounding environment upon emission. \n \nThis characteristic does not apply to businesses whose processes create wastewater that can be managed by municipal water treatment systems (e.g. when wastewater contaminants are produced by standard cleaning and sanitation practices).","Yes"]
["Manufacture of basic chemicals","4.b","4.b","BE04-E-L-1","Manufacture of basic chemicalsBE04-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","4.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of basic chemicals",5.0999999999999899,5.1000000000000005,"BE01-T-H-4","Manufacture of basic chemicalsBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","5.1 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Manufacture of basic chemicals","6.b","6.b","BE06-E-L-1","Manufacture of basic chemicalsBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of basic chemicals",8.1,8.1,"BE03-T-H-1","Manufacture of basic chemicalsBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","8.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Manufacture of basic chemicals",9.4,9.4,"BE09-T-H-3","Manufacture of basic chemicalsBE09-T-H-3","High","Our business requires the repeated acquisition or control of new land","9.4 Our business requires the repeated acquisition or control of new land","This characteristic is likely to apply if the business activity is premised on continuous expansion or if there is a high turnover of site ownership (e.g. real estate development).","No"]
["Manufacture of basic chemicals",10.6,10.6,"BE10-T-H-6","Manufacture of basic chemicalsBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","10.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Manufacture of basic chemicals",10.8,10.8,"BE10-T-H-8","Manufacture of basic chemicalsBE10-T-H-8","High","Our business's activities may expose employees to dangerous physical environments","10.8 Our business's activities may expose employees to dangerous physical environments","A dangerous physical environment is one where presence of physical hazards puts employees at risk of injury or long-term health issues. Such hazards include heights, noise, radiation and pressure.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Manufacture of basic chemicals","11.b","11.b","BE11-E-L-1","Manufacture of basic chemicalsBE11-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","11.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of basic chemicals",14.6,14.6,"BE10-T-H-6","Manufacture of basic chemicalsBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Manufacture of basic chemicals",14.7,14.7,"BE10-T-H-7","Manufacture of basic chemicalsBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","14.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Manufacture of basic chemicals",15.8,15.8,"BE17-T-H-8","Manufacture of basic chemicalsBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Manufacture of basic chemicals",16.5,16.5,"BE15-T-H-5","Manufacture of basic chemicalsBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","16.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Manufacture of basic chemicals",17.2,17.2,"BE17-T-H-2","Manufacture of basic chemicalsBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","17.2 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Manufacture of basic chemicals",17.8,17.8,"BE17-T-H-8","Manufacture of basic chemicalsBE17-T-H-8","High","Our business's products may be addictive","17.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Manufacture of basic chemicals",18.399999999999899,18.400000000000002,"BE18-T-H-4","Manufacture of basic chemicalsBE18-T-H-4","High","Our business's products contain greenhouse gases which may be emitted during use or at end of life","18.4 Our business's products contain greenhouse gases which may be emitted during use or at end of life","This characteristic applies to products which contain greenhouse gases in their formulations. Examples include pressurized containers that utilize nitrous oxide, and products that contain hydrofluorocarbons such as some refrigerants and tire inflators.","Yes"]
["Manufacture of basic chemicals",20.100000000000001,20.100000000000001,"BE20-T-H-1","Manufacture of basic chemicalsBE20-T-H-1","High","Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","20.1 Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","Ethical breaches refer to activities that by international standards are considered illegal. This applies if the specific nature of the activity is increasing the risk of such ethical breaches.","No"]
["Manufacture of basic chemicals",22.5,22.5,"BE20-T-H-6","Manufacture of basic chemicalsBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Manufacture of basic chemicals",22.6,22.6,"BE22-T-H-4","Manufacture of basic chemicalsBE22-T-H-4","High","Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","22.6 Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","This applies where there is either a precedent for lobbying or an anticipated growth in lobbying against advancing social and environmental legislation. A growth in lobbying can be expected where there has already been substantial discussion about incoming legislation that will threaten the ability to do business as usual. Examples include a carbon tax or sugar tax.","Yes"]
["Manufacture of pharmaceuticals",2.4,2.4,"BE02-T-L-1","Manufacture of pharmaceuticalsBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","No"]
["Manufacture of pharmaceuticals",3.4,3.4,"BE03-T-H-4","Manufacture of pharmaceuticalsBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Manufacture of pharmaceuticals",5.0999999999999899,5.1000000000000005,"BE01-T-H-4","Manufacture of pharmaceuticalsBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","5.1 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Manufacture of pharmaceuticals",5.1100000000000003,5.1100000000000003,"BE05-T-L-3","Manufacture of pharmaceuticalsBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","5.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Manufacture of pharmaceuticals",7.1,7.1,"BE07-T-H-1","Manufacture of pharmaceuticalsBE07-T-H-1","High","Our business produces high quantities of operational by-products","7.1 Our business produces high quantities of operational by-products","A by-product is a secondary product derived from a production process, manufacturing process or chemical reaction. It is not the primary product or service being produced. \n\nHigh quantities of operational by-products would represent a defining business feature and would require active and ongoing management.","Yes"]
["Manufacture of pharmaceuticals",8.1999999999999904,8.1999999999999993,"BE03-T-H-2","Manufacture of pharmaceuticalsBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","8.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Manufacture of pharmaceuticals","9.b","9.b","BE09-E-L-1","Manufacture of pharmaceuticalsBE09-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","9.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of pharmaceuticals",10.1,10.1,"BE10-T-H-1","Manufacture of pharmaceuticalsBE10-T-H-1","High","Our business's activities may expose employees to harmful substances","10.1 Our business's activities may expose employees to harmful substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","Yes"]
["Manufacture of pharmaceuticals",11.6,11.6,"BE11-T-H-7","Manufacture of pharmaceuticalsBE11-T-H-7","High","Our business is part of the gig-economy","11.6 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Manufacture of pharmaceuticals","12.a",{"$f":"B6382","v":"12.a"},"BE12-E-H-1","Manufacture of pharmaceuticalsBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of pharmaceuticals",14.7,14.7,"BE10-T-H-7","Manufacture of pharmaceuticalsBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","14.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Manufacture of pharmaceuticals",14.17,{"$f":"ROUNDUP(B6404,3)","v":14.17},"BE13-T-H-1",{"$f":"A6404&\"\"&D6404","v":"Manufacture of pharmaceuticalsBE13-T-H-1"},"High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination",{"$f":"C6404&\" \"&G6404","v":"14.17 A significant proportion of employees are women or minority groups who may require additional protection against discrimination"},"Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Manufacture of pharmaceuticals",15.9,15.9,"BE17-T-L-3","Manufacture of pharmaceuticalsBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","15.9 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Manufacture of pharmaceuticals",16.600000000000001,16.600000000000001,"BE15-T-H-6","Manufacture of pharmaceuticalsBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","Yes"]
["Manufacture of pharmaceuticals",17.899999999999899,17.900000000000002,"BE17-T-L-1","Manufacture of pharmaceuticalsBE17-T-L-1","Low","Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","17.9 Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","This characteristic applies to goods that are highly homogenous, which have not undergone significant processing (e.g. raw agricultural inputs). ","No"]
["Manufacture of pharmaceuticals","17.a",{"$f":"B6450","v":"17.a"},"BE17-E-H-1","Manufacture of pharmaceuticalsBE17-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","17.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of pharmaceuticals",20.100000000000001,{"$f":"ROUNDUP(B6468,3)","v":20.100000000000001},"BE20-T-H-1",{"$f":"A6468&\"\"&D6468","v":"Manufacture of pharmaceuticalsBE20-T-H-1"},"High","Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption",{"$f":"C6468&\" \"&G6468","v":"20.1 Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption"},"Ethical breaches refer to activities that by international standards are considered illegal. This applies if the specific nature of the activity is increasing the risk of such ethical breaches.","No"]
["Manufacture of pharmaceuticals",21.4,21.4,"BE21-C-S-H-2","Manufacture of pharmaceuticalsBE21-C-S-H-2","High","Our business is registered in a recognised 'tax haven'","21.4 Our business is registered in a recognised 'tax haven'","A tax haven is generally an offshore country that offers foreign individuals and businesses little or no tax liability. Examples include the Cayman Islands, Bermuda, Switzerland and Jersey.","NA"]
["Manufacture of pharmaceuticals",22.6,22.6,"BE22-T-H-4","Manufacture of pharmaceuticalsBE22-T-H-4","High","Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","22.6 Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","This applies where there is either a precedent for lobbying or an anticipated growth in lobbying against advancing social and environmental legislation. A growth in lobbying can be expected where there has already been substantial discussion about incoming legislation that will threaten the ability to do business as usual. Examples include a carbon tax or sugar tax.","Yes"]
["Manufacture of food and beverage",1.1000000000000001,1.1000000000000001,"BE01-T-H-1","Manufacture of food and beverageBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","1.1 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Manufacture of food and beverage",2.5,2.5,"BE02-C-O-L-1","Manufacture of food and beverageBE02-C-O-L-1","Low","Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","2.5 Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","This characteristic applies when all company owned or controlled sites are in areas designated as ‘low risk’ by the WRI Water Risk Atlas, and where it is reasonable to expect standard wastewater treatment utilities to neutralise wastewater to safe discharge characteristics.","NA"]
["Manufacture of food and beverage","3.a",{"$f":"B6521","v":"3.a"},"BE03-E-H-1","Manufacture of food and beverageBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of food and beverage",5.8,5.8,"BE05-T-L-1","Manufacture of food and beverageBE05-T-L-1","Low","Our business delivers services which do not emit harmful substances or require the use of heavy machinery","5.8 Our business delivers services which do not emit harmful substances or require the use of heavy machinery","A service does not involve the sale of physical goods. Services that may fulfil this characteristic include those within the knowledge economy.","No"]
["Manufacture of food and beverage","5.a",{"$f":"B6542","v":"5.a"},"BE05-E-H-1","Manufacture of food and beverageBE05-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","5.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of food and beverage",8.1999999999999904,8.1999999999999993,"BE03-T-H-2","Manufacture of food and beverageBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","8.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Manufacture of food and beverage",9.5,9.5,"BE08-T-H-1","Manufacture of food and beverageBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","9.5 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Manufacture of food and beverage",10.1,10.1,"BE10-T-H-1","Manufacture of food and beverageBE10-T-H-1","High","Our business's activities may expose employees to harmful substances","10.1 Our business's activities may expose employees to harmful substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Manufacture of food and beverage","10.b","10.b","BE10-E-L-1","Manufacture of food and beverageBE10-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","10.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of food and beverage",12.2,12.2,"BE11-T-H-4","Manufacture of food and beverageBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","12.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Manufacture of food and beverage",13.1,13.1,"BE13-T-H-1","Manufacture of food and beverageBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Manufacture of food and beverage",14.8,14.8,"BE11-T-H-1","Manufacture of food and beverageBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","14.8 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Manufacture of food and beverage",14.18,14.18,"BE14-T-H-1","Manufacture of food and beverageBE14-T-H-1","High","Our business is highly dependent on confidentiality","14.18 Our business is highly dependent on confidentiality","Employees may be reticent to raise concerns when a company's competitive advantage highly depends on protecting sensitive information (e.g. intellectual property). As a result, employee concerns can go unaddressed out of fear of retribution.","No"]
["Manufacture of food and beverage",16.600000000000001,16.600000000000001,"BE15-T-H-6","Manufacture of food and beverageBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Manufacture of food and beverage",17.100000000000001,17.100000000000001,"BE17-T-H-1","Manufacture of food and beverageBE17-T-H-1","High","Our business's goods may contain harmful substances","17.1 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Manufacture of food and beverage",17.11,17.11,"BE17-T-L-2","Manufacture of food and beverageBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","No"]
["Manufacture of food and beverage",18.600000000000001,18.600000000000001,"BE18-T-U-1","Manufacture of food and beverageBE18-T-U-1","Unlikely","Our business's products do not force the user to emit greenhouse gases during use or post-use","18.6 Our business's products do not force the user to emit greenhouse gases during use or post-use","This includes products where greenhouse gas emissions occur as a natural result of decomposition, even if it takes many years (e.g. the break-down of plastics).","Yes"]
["Manufacture of food and beverage",20.3,20.3,"BE23-T-H-1","Manufacture of food and beverageBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Manufacture of food and beverage",21.1,21.1,"BE21-T-H-1","Manufacture of food and beverageBE21-T-H-1","High","Our business's value largely resides in intangible assets that are not tied to physical locations","21.1 Our business's value largely resides in intangible assets that are not tied to physical locations","This characteristic applies to businesses where a significant portion of their fixed assets are made up of intangible assets. Intangible assets are non-physical assets owned by the business, such as patents, product recipes, copyrights, and intellectual property.\n\nHaving significant levels of intangible assets increases the risk of not paying the right tax in the right place, as intangible assets can often be moved between subsidiaries in the same company or across the borders of tax jurisdictions. This can be done without causing any impact on the day-to-day operation of the company, but with serious implications to tax rates. This disconnect makes it possible for companies to structure their taxes in a way that doesn't reflect the 'economic reality' of how and where income is generated.","No"]
["Manufacture of food and beverage",22.7,22.7,"BE22-C-O-H-1","Manufacture of food and beverageBE22-C-O-H-1","High","Our business is heavily subsidised by the government","22.7 Our business is heavily subsidised by the government","A subsidy is a direct or indirect payment to individuals or firms, usually in the form of a cash payment from the government or a targeted tax cut. Examples of heavily subsidised industries include agriculture and oil and gas.","NA"]
["Manufacture of agricultural chemicals and products",1.2,1.2,"BE01-T-H-2","Manufacture of agricultural chemicals and productsBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","1.2 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","Yes"]
["Manufacture of agricultural chemicals and products","3.a",{"$f":"B6753","v":"3.a"},"BE03-E-H-1","Manufacture of agricultural chemicals and productsBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of agricultural chemicals and products",5.3,5.3,"BE05-T-H-2","Manufacture of agricultural chemicals and productsBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","Yes"]
["Manufacture of agricultural chemicals and products","5.b","5.b","BE05-E-L-1","Manufacture of agricultural chemicals and productsBE05-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","5.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of agricultural chemicals and products","6.a",{"$f":"B6784","v":"6.a"},"BE06-E-H-1","Manufacture of agricultural chemicals and productsBE06-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","6.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of agricultural chemicals and products","7.a",{"$f":"B6792","v":"7.a"},"BE07-E-H-1","Manufacture of agricultural chemicals and productsBE07-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","7.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of agricultural chemicals and products",9.1999999999999904,9.1999999999999993,"BE09-T-H-2","Manufacture of agricultural chemicals and productsBE09-T-H-2","High","Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","9.2 Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","This characteristic is likely to apply if the business activity occurs in a remote location with limited access to labour (e.g. mining).","No"]
["Manufacture of agricultural chemicals and products",10.1999999999999,10.199999999999999,"BE10-T-H-2","Manufacture of agricultural chemicals and productsBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","10.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","Yes"]
["Manufacture of agricultural chemicals and products",11.1,11.1,"BE11-T-H-1","Manufacture of agricultural chemicals and productsBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","11.1 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Manufacture of agricultural chemicals and products",13.1,13.1,"BE13-T-H-1","Manufacture of agricultural chemicals and productsBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Manufacture of agricultural chemicals and products",14.9,14.9,"BE11-T-H-3","Manufacture of agricultural chemicals and productsBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Manufacture of agricultural chemicals and products",14.19,14.19,"BE13-C-O-H-1","Manufacture of agricultural chemicals and productsBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","14.19 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Manufacture of agricultural chemicals and products",15.9,15.9,"BE17-T-L-3","Manufacture of agricultural chemicals and productsBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","15.9 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Manufacture of agricultural chemicals and products",16.7,16.7,"BE15-T-H-7","Manufacture of agricultural chemicals and productsBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","16.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Manufacture of agricultural chemicals and products",16.170000000000002,16.170000000000002,"BE17-T-L-3","Manufacture of agricultural chemicals and productsBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","16.17 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Manufacture of agricultural chemicals and products",17.12,17.12,"BE17-T-L-3","Manufacture of agricultural chemicals and productsBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","17.12 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Manufacture of agricultural chemicals and products","18.a",{"$f":"B6922","v":"18.a"},"BE18-E-H-1","Manufacture of agricultural chemicals and productsBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of agricultural chemicals and products",21.2,21.2,"BE21-T-H-2","Manufacture of agricultural chemicals and productsBE21-T-H-2","High","Our business's activities are premised on the movement between multiple countries or jurisdictions","21.2 Our business's activities are premised on the movement between multiple countries or jurisdictions","This characteristic applies to companies that earn a significant portion of income from the transport goods or people across national or tax borders as part of their product or service offering. \n\nOperating in multiple jurisdictions often means that companies need to divide the costs of inputs and labour, and split the revenues earned from the good or service between the different tax jurisdictions. This can require judgment calls and a degree of subjectivity, increasing the risk that companies either inadvertently misallocate taxable income, or use the opportunity to strategically minimize their taxes owed by allocating more income to the lower-tax jurisdiction.","No"]
["Manufacture of agricultural chemicals and products",22.8,22.8,"BE22-C-S-L-1","Manufacture of agricultural chemicals and productsBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Manufacture of alcoholic beverages",1.1000000000000001,1.1000000000000001,"BE01-T-H-1","Manufacture of alcoholic beveragesBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","1.1 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Manufacture of alcoholic beverages","2.a",{"$f":"B6977","v":"2.a"},"BE02-E-H-1","Manufacture of alcoholic beveragesBE02-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","2.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of alcoholic beverages","3.b","3.b","BE03-E-L-1","Manufacture of alcoholic beveragesBE03-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","3.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of alcoholic beverages","4.b","4.b","BE04-E-L-1","Manufacture of alcoholic beveragesBE04-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","4.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of alcoholic beverages",6.1,6.1,"BE01-T-H-2","Manufacture of alcoholic beveragesBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","6.1 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Manufacture of alcoholic beverages","6.b","6.b","BE06-E-L-1","Manufacture of alcoholic beveragesBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of alcoholic beverages",9.3000000000000007,9.3000000000000007,"BE05-T-H-4","Manufacture of alcoholic beveragesBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","9.3 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Manufacture of alcoholic beverages",9.11,9.11,"BE05-T-L-3","Manufacture of alcoholic beveragesBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","9.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Manufacture of alcoholic beverages",11.1,11.1,"BE11-T-H-1","Manufacture of alcoholic beveragesBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","11.1 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Manufacture of alcoholic beverages",12.3,12.3,"BE11-T-H-5","Manufacture of alcoholic beveragesBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","12.3 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","No"]
["Manufacture of alcoholic beverages",13.2,13.2,"BE11-T-H-4","Manufacture of alcoholic beveragesBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","13.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Manufacture of alcoholic beverages",14.6,14.6,"BE10-T-H-6","Manufacture of alcoholic beveragesBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Manufacture of alcoholic beverages","14.a",{"$f":"B7103","v":"14.a"},"BE14-E-H-1","Manufacture of alcoholic beveragesBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of alcoholic beverages",15.8,15.8,"BE17-T-H-8","Manufacture of alcoholic beveragesBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","Yes"]
["Manufacture of alcoholic beverages",16.12,16.12,"BE17-T-H-4","Manufacture of alcoholic beveragesBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","16.12 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Manufacture of alcoholic beverages",17.12,17.12,"BE17-T-L-3","Manufacture of alcoholic beveragesBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","17.12 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Manufacture of alcoholic beverages","18.a",{"$f":"B7154","v":"18.a"},"BE18-E-H-1","Manufacture of alcoholic beveragesBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of alcoholic beverages",20.399999999999899,20.400000000000002,"BE20-T-H-3","Manufacture of alcoholic beveragesBE20-T-H-3","High","Our business collects or handles sensitive information and personal data","20.4 Our business collects or handles sensitive information and personal data","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Manufacture of alcoholic beverages",21.3,21.3,"BE21-C-S-H-1","Manufacture of alcoholic beveragesBE21-C-S-H-1","High","Our business has a complex structure where there is no immediate transparency of ownership and/or control","21.3 Our business has a complex structure where there is no immediate transparency of ownership and/or control","Ownership and control are somewhat intertwined concepts. Control relates to the ultimate operational decisions of a company. Control is often tied to the beneficial owners of a company.\n\nA beneficial owner is that who either: ultimately owns or controls more than 25% of a company’s shares or voting rights (whether directly or indirectly); or exercises controls over the management of the company in any other way.\n\nIf a company has several layers of corporate officers, shareholders and personal service companies it makes it difficult to see who the beneficial owners are.\n\nGood practice would be clearly stating the beneficial owners of all shareholdings of more than 10% in the company.","NA"]
["Manufacture of alcoholic beverages",22.5,22.5,"BE20-T-H-6","Manufacture of alcoholic beveragesBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Manufacture of basic metals",1.4,1.4,"BE01-T-H-4","Manufacture of basic metalsBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Manufacture of basic metals",3.6,3.6,"BE03-T-U-1","Manufacture of basic metalsBE03-T-U-1","Unlikely","Our business does not own or manage any natural resources, including large swathes of land","3.6 Our business does not own or manage any natural resources, including large swathes of land","This characteristic applies if a business owns large swathes of land, but that land is not suitable and intended for natural resource management (e.g. large manufacturing sites, or solar/wind farms).","Yes"]
["Manufacture of basic metals",4.0999999999999899,4.1000000000000005,"BE04-T-H-1","Manufacture of basic metalsBE04-T-H-1","High","Our business transforms, refines or combines raw materials","4.1 Our business transforms, refines or combines raw materials","Raw materials are substances in their natural state that will be used in the primary production of other goods.\n\nExamples include many kinds of manufacturing, such as that of most foods, petroleum products and chemicals.","Yes"]
["Manufacture of basic metals",6.1,6.1,"BE01-T-H-2","Manufacture of basic metalsBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","6.1 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","Yes"]
["Manufacture of basic metals","6.b","6.b","BE06-E-L-1","Manufacture of basic metalsBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of basic metals",8.5,8.5,"BE05-T-H-4","Manufacture of basic metalsBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","8.5 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Manufacture of basic metals",9.4,9.4,"BE09-T-H-3","Manufacture of basic metalsBE09-T-H-3","High","Our business requires the repeated acquisition or control of new land","9.4 Our business requires the repeated acquisition or control of new land","This characteristic is likely to apply if the business activity is premised on continuous expansion or if there is a high turnover of site ownership (e.g. real estate development).","No"]
["Manufacture of basic metals","9.b","9.b","BE09-E-L-1","Manufacture of basic metalsBE09-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","9.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of basic metals",11.8,11.8,"BE11-T-L-1","Manufacture of basic metalsBE11-T-L-1","Low","The vast majority of our business's employees are high-skilled and well paid","11.8 The vast majority of our business's employees are high-skilled and well paid","This is applicable to business activities where employee functions, central to revenue-generation, require high-levels of education, training or technical ability to execute.","No"]
["Manufacture of basic metals","11.b","11.b","BE11-E-L-1","Manufacture of basic metalsBE11-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","11.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of basic metals",13.3,13.3,"BE13-C-O-H-1","Manufacture of basic metalsBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","13.3 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Manufacture of basic metals","14.a",{"$f":"B7335","v":"14.a"},"BE14-E-H-1","Manufacture of basic metalsBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of basic metals",15.8,15.8,"BE17-T-H-8","Manufacture of basic metalsBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Manufacture of basic metals",16.899999999999899,16.900000000000002,"BE17-T-H-2","Manufacture of basic metalsBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","16.9 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Manufacture of basic metals","16.b","16.b","BE16-E-L-1","Manufacture of basic metalsBE16-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","16.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of basic metals",18.100000000000001,18.100000000000001,"BE18-T-H-1","Manufacture of basic metalsBE18-T-H-1","High","Our business's products depend on fossil fuels to operate","18.1 Our business's products depend on fossil fuels to operate","This characteristic applies to products which force users to emit greenhouse gases when used as intended. Examples include the manufacture and sale of machinery dependent on fossil fuel combustion.\n\nThis characteristic does not apply to electric goods which can be powered by batteries or power outlets. \n","No"]
["Manufacture of basic metals","18.b","18.b","BE18-E-L-1","Manufacture of basic metalsBE18-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","18.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of basic metals",20.100000000000001,20.100000000000001,"BE20-T-H-1","Manufacture of basic metalsBE20-T-H-1","High","Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","20.1 Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","Ethical breaches refer to activities that by international standards are considered illegal. This applies if the specific nature of the activity is increasing the risk of such ethical breaches.","No"]
["Manufacture of basic metals",21.4,21.4,"BE21-C-S-H-2","Manufacture of basic metalsBE21-C-S-H-2","High","Our business is registered in a recognised 'tax haven'","21.4 Our business is registered in a recognised 'tax haven'","A tax haven is generally an offshore country that offers foreign individuals and businesses little or no tax liability. Examples include the Cayman Islands, Bermuda, Switzerland and Jersey.","NA"]
["Manufacture of wood and related products",1.4,1.4,"BE01-T-H-4","Manufacture of wood and related productsBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Manufacture of wood and related products",2.4,2.4,"BE02-T-L-1","Manufacture of wood and related productsBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","No"]
["Manufacture of wood and related products",4.2,4.2,"BE04-T-H-2","Manufacture of wood and related productsBE04-T-H-2","High","Our business's products are made of multiple product inputs","4.2 Our business's products are made of multiple product inputs","Product inputs are the materials and components which constitute a physical product.\n \nThis characteristic does not apply to services where the sale of physical goods is not central to revenue-generation, even when operational inputs such as vehicles or machinery may be central to the provision of the service (e.g. tour operators which use tour buses). This characteristic does apply for services when supplementary goods made of multiple product inputs are provided to the customer to consume (e.g. some health care and food services where food or medicines are consumed).","No"]
["Manufacture of wood and related products","4.a",{"$f":"B7458","v":"4.a"},"BE04-E-H-1","Manufacture of wood and related productsBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of wood and related products",6.2,6.2,"BE01-T-H-3","Manufacture of wood and related productsBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","6.2 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","Yes"]
["Manufacture of wood and related products",7.1,7.1,"BE07-T-H-1","Manufacture of wood and related productsBE07-T-H-1","High","Our business produces high quantities of operational by-products","7.1 Our business produces high quantities of operational by-products","A by-product is a secondary product derived from a production process, manufacturing process or chemical reaction. It is not the primary product or service being produced. \n\nHigh quantities of operational by-products would represent a defining business feature and would require active and ongoing management.","No"]
["Manufacture of wood and related products",8.1999999999999904,8.1999999999999993,"BE03-T-H-2","Manufacture of wood and related productsBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","8.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Manufacture of wood and related products",9.5,9.5,"BE08-T-H-1","Manufacture of wood and related productsBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","9.5 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Manufacture of wood and related products",11.3,11.3,"BE11-T-H-4","Manufacture of wood and related productsBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","11.3 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Manufacture of wood and related products",12.1,12.1,"BE11-T-H-3","Manufacture of wood and related productsBE11-T-H-3","High","Our business has a significant proportion of temporary workers","12.1 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Manufacture of wood and related products","13.a",{"$f":"B7547","v":"13.a"},"BE13-E-H-1","Manufacture of wood and related productsBE13-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","13.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of wood and related products",14.11,14.11,"BE11-T-H-4","Manufacture of wood and related productsBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","14.11 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Manufacture of wood and related products","14.b","14.b","BE14-E-L-1","Manufacture of wood and related productsBE14-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","14.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of wood and related products",15.9,15.9,"BE17-T-L-3","Manufacture of wood and related productsBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","15.9 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","Yes"]
["Manufacture of wood and related products",16.600000000000001,16.600000000000001,"BE15-T-H-6","Manufacture of wood and related productsBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Manufacture of wood and related products",17.100000000000001,17.100000000000001,"BE17-T-H-1","Manufacture of wood and related productsBE17-T-H-1","High","Our business's goods may contain harmful substances","17.1 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Manufacture of wood and related products",19.100000000000001,{"$f":"ROUNDUP(B7620,3)","v":19.100000000000001},"BE19-T-H-1",{"$f":"A7620&\"\"&D7620","v":"Manufacture of wood and related productsBE19-T-H-1"},"High","Our business's products or key components within products are designed for single or temporary use",{"$f":"C7620&\" \"&G7620","v":"19.1 Our business's products or key components within products are designed for single or temporary use"},"Temporary use includes products that have a lifespan of less than a year. This characteristic is not applicable to goods which end up fully consumed.","No"]
["Manufacture of wood and related products",20.6,20.6,"BE17-T-H-8","Manufacture of wood and related productsBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Manufacture of wood and related products",21.3,21.3,"BE21-C-S-H-1","Manufacture of wood and related productsBE21-C-S-H-1","High","Our business has a complex structure where there is no immediate transparency of ownership and/or control","21.3 Our business has a complex structure where there is no immediate transparency of ownership and/or control","Ownership and control are somewhat intertwined concepts. Control relates to the ultimate operational decisions of a company. Control is often tied to the beneficial owners of a company.\n\nA beneficial owner is that who either: ultimately owns or controls more than 25% of a company’s shares or voting rights (whether directly or indirectly); or exercises controls over the management of the company in any other way.\n\nIf a company has several layers of corporate officers, shareholders and personal service companies it makes it difficult to see who the beneficial owners are.\n\nGood practice would be clearly stating the beneficial owners of all shareholdings of more than 10% in the company.","NA"]
["Manufacture of wood and related products",22.6,22.6,"BE22-T-H-4","Manufacture of wood and related productsBE22-T-H-4","High","Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","22.6 Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","This applies where there is either a precedent for lobbying or an anticipated growth in lobbying against advancing social and environmental legislation. A growth in lobbying can be expected where there has already been substantial discussion about incoming legislation that will threaten the ability to do business as usual. Examples include a carbon tax or sugar tax.","No"]
["Manufacture of coke oven and refined petroleum products",1.5,1.5,"BE01-T-H-5","Manufacture of coke oven and refined petroleum productsBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","1.5 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Manufacture of coke oven and refined petroleum products",2.5,2.5,"BE02-C-O-L-1","Manufacture of coke oven and refined petroleum productsBE02-C-O-L-1","Low","Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","2.5 Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","This characteristic applies when all company owned or controlled sites are in areas designated as ‘low risk’ by the WRI Water Risk Atlas, and where it is reasonable to expect standard wastewater treatment utilities to neutralise wastewater to safe discharge characteristics.","NA"]
["Manufacture of coke oven and refined petroleum products","3.a",{"$f":"B7681","v":"3.a"},"BE03-E-H-1","Manufacture of coke oven and refined petroleum productsBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of coke oven and refined petroleum products",5.3,5.3,"BE05-T-H-2","Manufacture of coke oven and refined petroleum productsBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","Yes"]
["Manufacture of coke oven and refined petroleum products",7.2,7.2,"BE07-T-H-2","Manufacture of coke oven and refined petroleum productsBE07-T-H-2","High","Our business's operations generate high quantities of hazardous waste","7.2 Our business's operations generate high quantities of hazardous waste","Waste is considered hazardous if it is flammable, corrosive, highly reactive or toxic. High quantities of hazardous waste would represent a defining business feature and would require active and ongoing management.","Yes"]
["Manufacture of coke oven and refined petroleum products",8.1,8.1,"BE03-T-H-1","Manufacture of coke oven and refined petroleum productsBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","8.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Manufacture of coke oven and refined petroleum products",9.5,9.5,"BE08-T-H-1","Manufacture of coke oven and refined petroleum productsBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","9.5 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","Yes"]
["Manufacture of coke oven and refined petroleum products",10.1,10.1,"BE10-T-H-1","Manufacture of coke oven and refined petroleum productsBE10-T-H-1","High","Our business's activities may expose employees to harmful substances","10.1 Our business's activities may expose employees to harmful substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","Yes"]
["Manufacture of coke oven and refined petroleum products",11.4,11.4,"BE11-T-H-5","Manufacture of coke oven and refined petroleum productsBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","11.4 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","No"]
["Manufacture of coke oven and refined petroleum products",12.2,12.2,"BE11-T-H-4","Manufacture of coke oven and refined petroleum productsBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","12.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Manufacture of coke oven and refined petroleum products","13.b","13.b","BE13-E-L-1","Manufacture of coke oven and refined petroleum productsBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of coke oven and refined petroleum products",14.9,14.9,"BE11-T-H-3","Manufacture of coke oven and refined petroleum productsBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Manufacture of coke oven and refined petroleum products","14.b","14.b","BE14-E-L-1","Manufacture of coke oven and refined petroleum productsBE14-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","14.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of coke oven and refined petroleum products",16.11,16.11,"BE17-T-H-3","Manufacture of coke oven and refined petroleum productsBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","16.11 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Manufacture of coke oven and refined petroleum products",17.100000000000001,17.100000000000001,"BE17-T-H-1","Manufacture of coke oven and refined petroleum productsBE17-T-H-1","High","Our business's goods may contain harmful substances","17.1 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Manufacture of coke oven and refined petroleum products",17.11,17.11,"BE17-T-L-2","Manufacture of coke oven and refined petroleum productsBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","No"]
["Manufacture of coke oven and refined petroleum products",19.2,19.2,"BE19-T-H-3","Manufacture of coke oven and refined petroleum productsBE19-T-H-3","High","Our business's products require disassembly by the end user to be repurposed","19.2 Our business's products require disassembly by the end user to be repurposed","This characteristic typically applies to physical goods whose material composition can make it difficult to recycle via municipal waste infrastructure. Examples include electrical goods and batteries. ","No"]
["Manufacture of coke oven and refined petroleum products",20.3,20.3,"BE23-T-H-1","Manufacture of coke oven and refined petroleum productsBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Manufacture of coke oven and refined petroleum products","21.a",{"$f":"B7875","v":"21.a"},"BE21-E-H-1","Manufacture of coke oven and refined petroleum productsBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of plastics and plastic products",1.3,1.3,"BE01-T-H-3","Manufacture of plastics and plastic productsBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","1.3 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","Yes"]
["Manufacture of plastics and plastic products",2.5,2.5,"BE02-C-O-L-1","Manufacture of plastics and plastic productsBE02-C-O-L-1","Low","Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","2.5 Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","This characteristic applies when all company owned or controlled sites are in areas designated as ‘low risk’ by the WRI Water Risk Atlas, and where it is reasonable to expect standard wastewater treatment utilities to neutralise wastewater to safe discharge characteristics.","NA"]
["Manufacture of plastics and plastic products",4.3,4.3,"BE04-T-H-3","Manufacture of plastics and plastic productsBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","Yes"]
["Manufacture of plastics and plastic products",5.3,5.3,"BE05-T-H-2","Manufacture of plastics and plastic productsBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","Yes"]
["Manufacture of plastics and plastic products","5.b","5.b","BE05-E-L-1","Manufacture of plastics and plastic productsBE05-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","5.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of plastics and plastic products",7.3,7.3,"BE07-T-H-3","Manufacture of plastics and plastic productsBE07-T-H-3","High","Our business' core product inputs are perishable","7.3 Our business' core product inputs are perishable","A core input is one that is embedded into, or necessarily consumed in the creation of physical goods. A perishable input is one that decays quickly.","No"]
["Manufacture of plastics and plastic products",8.4,8.4,"BE03-T-H-4","Manufacture of plastics and plastic productsBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Manufacture of plastics and plastic products","9.a",{"$f":"B7975","v":"9.a"},"BE09-E-H-1","Manufacture of plastics and plastic productsBE09-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","9.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of plastics and plastic products",10.1999999999999,10.199999999999999,"BE10-T-H-2","Manufacture of plastics and plastic productsBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","10.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","Yes"]
["Manufacture of plastics and plastic products",12.2,12.2,"BE11-T-H-4","Manufacture of plastics and plastic productsBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","12.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Manufacture of plastics and plastic products","13.b","13.b","BE13-E-L-1","Manufacture of plastics and plastic productsBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of plastics and plastic products",14.9,14.9,"BE11-T-H-3","Manufacture of plastics and plastic productsBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Manufacture of plastics and plastic products",15.2,15.2,"BE15-T-H-2","Manufacture of plastics and plastic productsBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","15.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Manufacture of plastics and plastic products","15.a",{"$f":"B8043","v":"15.a"},"BE15-E-H-1","Manufacture of plastics and plastic productsBE15-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","15.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of plastics and plastic products",16.899999999999899,16.900000000000002,"BE17-T-H-2","Manufacture of plastics and plastic productsBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","16.9 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Manufacture of plastics and plastic products",17.2,17.2,"BE17-T-H-2","Manufacture of plastics and plastic productsBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","17.2 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Manufacture of plastics and plastic products",17.12,17.12,"BE17-T-L-3","Manufacture of plastics and plastic productsBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","17.12 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Manufacture of plastics and plastic products",20.3,20.3,"BE23-T-H-1","Manufacture of plastics and plastic productsBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Manufacture of plastics and plastic products","21.a",{"$f":"B8107","v":"21.a"},"BE21-E-H-1","Manufacture of plastics and plastic productsBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of plastics and plastic products",22.8,22.8,"BE22-C-S-L-1","Manufacture of plastics and plastic productsBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Manufacture of consumer durables",1.7,1.7,"BE01-C-O-L-1","Manufacture of consumer durablesBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Manufacture of consumer durables",2.4,2.4,"BE02-T-L-1","Manufacture of consumer durablesBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","No"]
["Manufacture of consumer durables","3.b","3.b","BE03-E-L-1","Manufacture of consumer durablesBE03-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","3.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of consumer durables",5.4,5.4,"BE05-T-H-3","Manufacture of consumer durablesBE05-T-H-3","High","Our business generates significant quantities of harmful substances as an operational by-product","5.4 Our business generates significant quantities of harmful substances as an operational by-product","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic applies to operational activities that could reasonably be expected to contribute to air, water or soil pollution via emission of harmful substances.","Yes"]
["Manufacture of consumer durables",6.1,6.1,"BE01-T-H-2","Manufacture of consumer durablesBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","6.1 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","Yes"]
["Manufacture of consumer durables",7.4,7.4,"BE07-T-H-4","Manufacture of consumer durablesBE07-T-H-4","High","Our business's products are perishable","7.4 Our business's products are perishable","A perishable product is one that decays quickly. Examples include food-based products and pharmaceuticals.","No"]
["Manufacture of consumer durables",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Manufacture of consumer durablesBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Manufacture of consumer durables",10.3,10.3,"BE10-T-H-3","Manufacture of consumer durablesBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","10.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Manufacture of consumer durables","10.a",{"$f":"B8217","v":"10.a"},"BE10-E-H-1","Manufacture of consumer durablesBE10-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","10.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of consumer durables",12.3,12.3,"BE11-T-H-5","Manufacture of consumer durablesBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","12.3 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Manufacture of consumer durables",13.2,13.2,"BE11-T-H-4","Manufacture of consumer durablesBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","13.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Manufacture of consumer durables",14.11,14.11,"BE11-T-H-4","Manufacture of consumer durablesBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","14.11 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Manufacture of consumer durables","14.a",{"$f":"B8263","v":"14.a"},"BE14-E-H-1","Manufacture of consumer durablesBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of consumer durables","15.b","15.b","BE15-E-L-1","Manufacture of consumer durablesBE15-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","15.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of consumer durables",17.3,17.3,"BE17-T-H-3","Manufacture of consumer durablesBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","17.3 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Manufacture of consumer durables","17.a",{"$f":"B8306","v":"17.a"},"BE17-E-H-1","Manufacture of consumer durablesBE17-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","17.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of consumer durables",19.3,19.3,"BE19-T-H-4","Manufacture of consumer durablesBE19-T-H-4","High","Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","19.3 Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","This includes physical goods which are typically replaced or which need replacing within 10 years.","No"]
["Manufacture of consumer durables",20.399999999999899,20.400000000000002,"BE20-T-H-3","Manufacture of consumer durablesBE20-T-H-3","High","Our business collects or handles sensitive information and personal data","20.4 Our business collects or handles sensitive information and personal data","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Manufacture of consumer durables",21.3,21.3,"BE21-C-S-H-1","Manufacture of consumer durablesBE21-C-S-H-1","High","Our business has a complex structure where there is no immediate transparency of ownership and/or control","21.3 Our business has a complex structure where there is no immediate transparency of ownership and/or control","Ownership and control are somewhat intertwined concepts. Control relates to the ultimate operational decisions of a company. Control is often tied to the beneficial owners of a company.\n\nA beneficial owner is that who either: ultimately owns or controls more than 25% of a company’s shares or voting rights (whether directly or indirectly); or exercises controls over the management of the company in any other way.\n\nIf a company has several layers of corporate officers, shareholders and personal service companies it makes it difficult to see who the beneficial owners are.\n\nGood practice would be clearly stating the beneficial owners of all shareholdings of more than 10% in the company.","NA"]
["Manufacture of consumer durables","22.a",{"$f":"B8349","v":"22.a"},"BE22-E-H-1","Manufacture of consumer durablesBE22-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","22.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of batteries",1.4,1.4,"BE01-T-H-4","Manufacture of batteriesBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Manufacture of batteries",3.1,3.1,"BE03-T-H-1","Manufacture of batteriesBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Manufacture of batteries",5.5,5.5,"BE01-T-H-1","Manufacture of batteriesBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","5.5 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Manufacture of batteries",5.8,5.8,"BE05-T-L-1","Manufacture of batteriesBE05-T-L-1","Low","Our business delivers services which do not emit harmful substances or require the use of heavy machinery","5.8 Our business delivers services which do not emit harmful substances or require the use of heavy machinery","A service does not involve the sale of physical goods. Services that may fulfil this characteristic include those within the knowledge economy.","No"]
["Manufacture of batteries",7.4,7.4,"BE07-T-H-4","Manufacture of batteriesBE07-T-H-4","High","Our business's products are perishable","7.4 Our business's products are perishable","A perishable product is one that decays quickly. Examples include food-based products and pharmaceuticals.","No"]
["Manufacture of batteries",8.5,8.5,"BE05-T-H-4","Manufacture of batteriesBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","8.5 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Manufacture of batteries",9.8000000000000007,9.8000000000000007,"BE09-T-H-5","Manufacture of batteriesBE09-T-H-5","High","Our business's activities emit high amounts of harmful substances into nature","9.8 Our business's activities emit high amounts of harmful substances into nature","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic only applies if the harmful substances are likely to have a direct negative impact on local communities. If a business activity emits harmful substances, but these are unlikely to escape from company premises into nature due to operating processes, this characteristic does not apply. \n","No"]
["Manufacture of batteries",10.4,10.4,"BE10-T-H-4","Manufacture of batteriesBE10-T-H-4","High","Our business uses heavy machinery","10.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Manufacture of batteries",11.3,11.3,"BE11-T-H-4","Manufacture of batteriesBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","11.3 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Manufacture of batteries",12.5,12.5,"BE11-T-H-6","Manufacture of batteriesBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Manufacture of batteries",14.1,14.1,"BE10-T-H-1","Manufacture of batteriesBE10-T-H-1","High","Our business‚Äôs activities could expose employees to hazardous substances","14.1 Our business‚Äôs activities could expose employees to hazardous substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","Yes"]
["Manufacture of batteries","14.a",{"$f":"B8495","v":"14.a"},"BE14-E-H-1","Manufacture of batteriesBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of batteries","15.b","15.b","BE15-E-L-1","Manufacture of batteriesBE15-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","15.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of batteries",16.899999999999899,16.900000000000002,"BE17-T-H-2","Manufacture of batteriesBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","16.9 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Manufacture of batteries",17.399999999999899,17.400000000000002,"BE17-T-H-4","Manufacture of batteriesBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","17.4 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Manufacture of batteries","17.b","17.b","BE17-E-L-1","Manufacture of batteriesBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of batteries",19.100000000000001,19.100000000000001,"BE19-T-H-1","Manufacture of batteriesBE19-T-H-1","High","Our business's products or key components within products are designed for single or temporary use","19.1 Our business's products or key components within products are designed for single or temporary use","Temporary use includes products that have a lifespan of less than a year. This characteristic is not applicable to goods which end up fully consumed.","Yes"]
["Manufacture of batteries",20.399999999999899,20.400000000000002,"BE20-T-H-3","Manufacture of batteriesBE20-T-H-3","High","Our business collects or handles sensitive information and personal data","20.4 Our business collects or handles sensitive information and personal data","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Manufacture of batteries","22.a",{"$f":"B8581","v":"22.a"},"BE22-E-H-1","Manufacture of batteriesBE22-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","22.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of cement, lime and plaster",1.4,1.4,"BE01-T-H-4","Manufacture of cement, lime and plasterBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Manufacture of cement, lime and plaster",3.1,3.1,"BE03-T-H-1","Manufacture of cement, lime and plasterBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Manufacture of cement, lime and plaster",4.2,4.2,"BE04-T-H-2","Manufacture of cement, lime and plasterBE04-T-H-2","High","Our business's products are made of multiple product inputs","4.2 Our business's products are made of multiple product inputs","Product inputs are the materials and components which constitute a physical product.\n \nThis characteristic does not apply to services where the sale of physical goods is not central to revenue-generation, even when operational inputs such as vehicles or machinery may be central to the provision of the service (e.g. tour operators which use tour buses). This characteristic does apply for services when supplementary goods made of multiple product inputs are provided to the customer to consume (e.g. some health care and food services where food or medicines are consumed).","Yes"]
["Manufacture of cement, lime and plaster",5.6,5.6,"BE05-T-H-4","Manufacture of cement, lime and plasterBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","5.6 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Manufacture of cement, lime and plaster",6.3,6.3,"BE01-T-H-4","Manufacture of cement, lime and plasterBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Manufacture of cement, lime and plaster","7.a",{"$f":"B8648","v":"7.a"},"BE07-E-H-1","Manufacture of cement, lime and plasterBE07-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","7.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of cement, lime and plaster",8.6,8.6,"BE08-T-H-1","Manufacture of cement, lime and plasterBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","8.6 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Manufacture of cement, lime and plaster",10.4,10.4,"BE10-T-H-4","Manufacture of cement, lime and plasterBE10-T-H-4","High","Our business uses heavy machinery","10.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","Yes"]
["Manufacture of cement, lime and plaster",10.5,10.5,"BE10-T-H-5","Manufacture of cement, lime and plasterBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","10.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","No"]
["Manufacture of cement, lime and plaster",12.5,12.5,"BE11-T-H-6","Manufacture of cement, lime and plasterBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Manufacture of cement, lime and plaster","13.a",{"$f":"B8707","v":"13.a"},"BE13-E-H-1","Manufacture of cement, lime and plasterBE13-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","13.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of cement, lime and plaster",14.13,14.13,"BE12-T-H-1","Manufacture of cement, lime and plasterBE12-T-H-1","High","Our business's activities have documented cases of child or forced labour","14.13 Our business's activities have documented cases of child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","No"]
["Manufacture of cement, lime and plaster",15.2,15.2,"BE15-T-H-2","Manufacture of cement, lime and plasterBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","15.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Manufacture of cement, lime and plaster",15.9,15.9,"BE17-T-L-3","Manufacture of cement, lime and plasterBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","15.9 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","Yes"]
["Manufacture of cement, lime and plaster",16.11,16.11,"BE17-T-H-3","Manufacture of cement, lime and plasterBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","16.11 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Manufacture of cement, lime and plaster","17.b","17.b","BE17-E-L-1","Manufacture of cement, lime and plasterBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of cement, lime and plaster",18.100000000000001,{"$f":"ROUNDUP(B8772,3)","v":18.100000000000001},"BE18-T-H-1",{"$f":"A8772&\"\"&D8772","v":"Manufacture of cement, lime and plasterBE18-T-H-1"},"High","Our business's products depend on fossil fuels to operate",{"$f":"C8772&\" \"&G8772","v":"18.1 Our business's products depend on fossil fuels to operate"},"This characteristic applies to products which force users to emit greenhouse gases when used as intended. Examples include the manufacture and sale of machinery dependent on fossil fuel combustion.\n\nThis characteristic does not apply to electric goods which can be powered by batteries or power outlets. \n","No"]
["Manufacture of cement, lime and plaster",20.6,20.6,"BE17-T-H-8","Manufacture of cement, lime and plasterBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Manufacture of cement, lime and plaster",21.5,21.5,"BE21-C-S-L-1","Manufacture of cement, lime and plasterBE21-C-S-L-1","Low","Our business is a registered charity","21.5 Our business is a registered charity","A charity is an organisation with specific purposes defined in law to be charitable, and is exclusively for public benefit.","NA"]
["Manufacture of cement, lime and plaster",22.8,22.8,"BE22-C-S-L-1","Manufacture of cement, lime and plasterBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Manufacture of jewellery and watches",1.5,1.5,"BE01-T-H-5","Manufacture of jewellery and watchesBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","1.5 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Manufacture of jewellery and watches",3.2,{"$f":"ROUNDUP(B8836,3)","v":3.2},"BE03-T-H-2",{"$f":"A8836&\"\"&D8836","v":"Manufacture of jewellery and watchesBE03-T-H-2"},"High","Our business cultivates plants or trees, or rears animals",{"$f":"C8836&\" \"&G8836","v":"3.2 Our business cultivates plants or trees, or rears animals"},"This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Manufacture of jewellery and watches",4.3,4.3,"BE04-T-H-3","Manufacture of jewellery and watchesBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","No"]
["Manufacture of jewellery and watches",6.3,6.3,"BE01-T-H-4","Manufacture of jewellery and watchesBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Manufacture of jewellery and watches",6.4,6.4,"BE01-T-H-5","Manufacture of jewellery and watchesBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","6.4 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Manufacture of jewellery and watches",8.6999999999999904,8.6999999999999993,"BE08-T-H-2","Manufacture of jewellery and watchesBE08-T-H-2","High","Our business is likely to operate in or near areas of high biodiversity or cultural value","8.7 Our business is likely to operate in or near areas of high biodiversity or cultural value","A biodiverse area is one with high concentrations of endemic or rare species that are significant at a global or regional level. Examples include rainforests or mangroves. \n\nAn area of cultural value is one of cultural, archaeological, historical, religious or sacred significance. Examples include land belonging to indigenous peoples.\n\nThis characteristic applies to activities which require very specific natural environments to operate (e.g. various forms of aquaculture).","No"]
["Manufacture of jewellery and watches",9.11,9.11,"BE05-T-L-3","Manufacture of jewellery and watchesBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","9.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Manufacture of jewellery and watches",10.5,10.5,"BE10-T-H-5","Manufacture of jewellery and watchesBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","10.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","Yes"]
["Manufacture of jewellery and watches",11.4,11.4,"BE11-T-H-5","Manufacture of jewellery and watchesBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","11.4 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","No"]
["Manufacture of jewellery and watches",12.6,12.6,"BE11-T-H-8","Manufacture of jewellery and watchesBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","12.6 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","Yes"]
["Manufacture of jewellery and watches","13.b","13.b","BE13-E-L-1","Manufacture of jewellery and watchesBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of jewellery and watches",15.1,15.1,"BE15-T-H-1","Manufacture of jewellery and watchesBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","15.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Manufacture of jewellery and watches",15.2,15.2,"BE15-T-H-2","Manufacture of jewellery and watchesBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","15.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Manufacture of jewellery and watches",16.12,16.12,"BE17-T-H-4","Manufacture of jewellery and watchesBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","16.12 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Manufacture of jewellery and watches",17.100000000000001,17.100000000000001,"BE17-T-H-1","Manufacture of jewellery and watchesBE17-T-H-1","High","Our business's goods may contain harmful substances","17.1 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Manufacture of jewellery and watches",18.100000000000001,18.100000000000001,"BE18-T-H-1","Manufacture of jewellery and watchesBE18-T-H-1","High","Our business's products depend on fossil fuels to operate","18.1 Our business's products depend on fossil fuels to operate","This characteristic applies to products which force users to emit greenhouse gases when used as intended. Examples include the manufacture and sale of machinery dependent on fossil fuel combustion.\n\nThis characteristic does not apply to electric goods which can be powered by batteries or power outlets. \n","No"]
["Manufacture of jewellery and watches",19.2,19.2,"BE19-T-H-3","Manufacture of jewellery and watchesBE19-T-H-3","High","Our business's products require disassembly by the end user to be repurposed","19.2 Our business's products require disassembly by the end user to be repurposed","This characteristic typically applies to physical goods whose material composition can make it difficult to recycle via municipal waste infrastructure. Examples include electrical goods and batteries. ","No"]
["Manufacture of jewellery and watches",20.7,20.7,"BE20-T-H-5","Manufacture of jewellery and watchesBE20-T-H-5","High","Our business facilitates interactions with potentially vulnerable groups","20.7 Our business facilitates interactions with potentially vulnerable groups","\nVulnerable groups include children, elderly and indigenous people and others who may be targeted and mistreated.\n \nThis characteristic applies where a significant proportion of interactions are likely to be vulnerable individuals (e.g. tourism trips on indigenous land).\n\nThis characteristic does not apply whereby a business's day-to-day interactions are broadly reflective of the population.","No"]
["Manufacture of jewellery and watches","21.a",{"$f":"B9035","v":"21.a"},"BE21-E-H-1","Manufacture of jewellery and watchesBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of motor vehicles",1.6,1.6,"BE01-T-H-6","Manufacture of motor vehiclesBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","1.6 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","Yes"]
["Manufacture of motor vehicles","2.a",{"$f":"B9065","v":"2.a"},"BE02-E-H-1","Manufacture of motor vehiclesBE02-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","2.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of motor vehicles",4.3,4.3,"BE04-T-H-3","Manufacture of motor vehiclesBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","Yes"]
["Manufacture of motor vehicles",5.7,5.7,"BE05-T-H-5","Manufacture of motor vehiclesBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","5.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Manufacture of motor vehicles",6.4,6.4,"BE01-T-H-5","Manufacture of motor vehiclesBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","6.4 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Manufacture of motor vehicles",7.3,7.3,"BE07-T-H-3","Manufacture of motor vehiclesBE07-T-H-3","High","Our business' core product inputs are perishable","7.3 Our business' core product inputs are perishable","A core input is one that is embedded into, or necessarily consumed in the creation of physical goods. A perishable input is one that decays quickly.","No"]
["Manufacture of motor vehicles",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","Manufacture of motor vehiclesBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","No"]
["Manufacture of motor vehicles",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Manufacture of motor vehiclesBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Manufacture of motor vehicles",10.7,10.7,"BE10-T-H-7","Manufacture of motor vehiclesBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Manufacture of motor vehicles",11.5,11.5,"BE11-T-H-6","Manufacture of motor vehiclesBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","11.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Manufacture of motor vehicles","13.b","13.b","BE13-E-L-1","Manufacture of motor vehiclesBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of motor vehicles",14.14,14.14,"BE11-T-H-6","Manufacture of motor vehiclesBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Manufacture of motor vehicles",15.2,15.2,"BE15-T-H-2","Manufacture of motor vehiclesBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","15.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Manufacture of motor vehicles","15.a",{"$f":"B9203","v":"15.a"},"BE15-E-H-1","Manufacture of motor vehiclesBE15-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","15.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of motor vehicles",16.13,16.13,"BE17-T-H-5","Manufacture of motor vehiclesBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","Yes"]
["Manufacture of motor vehicles",17.3,17.3,"BE17-T-H-3","Manufacture of motor vehiclesBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","17.3 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Manufacture of motor vehicles",19.2,19.2,"BE19-T-H-3","Manufacture of motor vehiclesBE19-T-H-3","High","Our business's products require disassembly by the end user to be repurposed","19.2 Our business's products require disassembly by the end user to be repurposed","This characteristic typically applies to physical goods whose material composition can make it difficult to recycle via municipal waste infrastructure. Examples include electrical goods and batteries. ","No"]
["Manufacture of motor vehicles",19.3,19.3,"BE19-T-H-4","Manufacture of motor vehiclesBE19-T-H-4","High","Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","19.3 Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","This includes physical goods which are typically replaced or which need replacing within 10 years.","No"]
["Manufacture of motor vehicles","21.a",{"$f":"B9267","v":"21.a"},"BE21-E-H-1","Manufacture of motor vehiclesBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of motor vehicles",23.3,23.3,"BE23-T-L-1","Manufacture of motor vehiclesBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","Yes"]
["Manufacture of non-metallic mineral products",1.7,1.7,"BE01-C-O-L-1","Manufacture of non-metallic mineral productsBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Manufacture of non-metallic mineral products","2.b","2.b","BE02-E-L-1","Manufacture of non-metallic mineral productsBE02-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","2.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of non-metallic mineral products",4.5,4.5,"BE04-T-H-5","Manufacture of non-metallic mineral productsBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Manufacture of non-metallic mineral products",5.1100000000000003,5.1100000000000003,"BE05-T-L-3","Manufacture of non-metallic mineral productsBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","5.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Manufacture of non-metallic mineral products",6.5,6.5,"BE01-T-H-6","Manufacture of non-metallic mineral productsBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","6.5 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Manufacture of non-metallic mineral products",7.4,7.4,"BE07-T-H-4","Manufacture of non-metallic mineral productsBE07-T-H-4","High","Our business's products are perishable","7.4 Our business's products are perishable","A perishable product is one that decays quickly. Examples include food-based products and pharmaceuticals.","No"]
["Manufacture of non-metallic mineral products",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Manufacture of non-metallic mineral productsBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Manufacture of non-metallic mineral products",10.7,10.7,"BE10-T-H-7","Manufacture of non-metallic mineral productsBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Manufacture of non-metallic mineral products",11.6,11.6,"BE11-T-H-7","Manufacture of non-metallic mineral productsBE11-T-H-7","High","Our business is part of the gig-economy","11.6 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Manufacture of non-metallic mineral products",12.4,12.4,"BE12-T-H-1","Manufacture of non-metallic mineral productsBE12-T-H-1","High","Our business's activities risk relying on child or forced labour","12.4 Our business's activities risk relying on child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","No"]
["Manufacture of non-metallic mineral products",14.3,14.3,"BE10-T-H-3","Manufacture of non-metallic mineral productsBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Manufacture of non-metallic mineral products",14.11,14.11,"BE11-T-H-4","Manufacture of non-metallic mineral productsBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","14.11 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Manufacture of non-metallic mineral products",15.3,15.3,"BE15-T-H-3","Manufacture of non-metallic mineral productsBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","15.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Manufacture of non-metallic mineral products","15.b","15.b","BE15-E-L-1","Manufacture of non-metallic mineral productsBE15-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","15.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of non-metallic mineral products",17.3,17.3,"BE17-T-H-3","Manufacture of non-metallic mineral productsBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","17.3 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Manufacture of non-metallic mineral products",18.3,18.3,"BE18-T-H-3","Manufacture of non-metallic mineral productsBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Manufacture of non-metallic mineral products",19.399999999999899,19.400000000000002,"BE19-T-L-1","Manufacture of non-metallic mineral productsBE19-T-L-1","Low","Our business does not sell physical goods","19.4 Our business does not sell physical goods","This characteristic applies to most services (e.g. professional services).\n \nThis characteristic does not apply to services which provide physical goods to customers in support of that service as a central part of revenue-generation (e.g. food and beverage services). ","No"]
["Manufacture of non-metallic mineral products",20.6,20.6,"BE17-T-H-8","Manufacture of non-metallic mineral productsBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Manufacture of non-metallic mineral products","21.b","21.b","BE21-E-L-1","Manufacture of non-metallic mineral productsBE21-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","21.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of non-metallic mineral products","22.a",{"$f":"B9509","v":"22.a"},"BE22-E-H-1","Manufacture of non-metallic mineral productsBE22-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","22.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of ships, trains, air and spacecrafts","1.a",{"$f":"B9522","v":"1.a"},"BE01-E-H-1","Manufacture of ships, trains, air and spacecraftsBE01-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","1.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of ships, trains, air and spacecrafts",3.1,3.1,"BE03-T-H-1","Manufacture of ships, trains, air and spacecraftsBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Manufacture of ships, trains, air and spacecrafts",5.5,5.5,"BE01-T-H-1","Manufacture of ships, trains, air and spacecraftsBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","5.5 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Manufacture of ships, trains, air and spacecrafts",6.6,6.6,"BE06-T-H-1","Manufacture of ships, trains, air and spacecraftsBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","No"]
["Manufacture of ships, trains, air and spacecrafts",6.8,6.8,"BE06-T-H-2","Manufacture of ships, trains, air and spacecraftsBE06-T-H-2","High","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","6.8 Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","Certain activities release extensive greenhouse gases outside of burning fossil fuels, such as through chemical reactions. Examples include cement production or livestock rearing.","No"]
["Manufacture of ships, trains, air and spacecrafts","8.a",{"$f":"B9586","v":"8.a"},"BE08-E-H-1","Manufacture of ships, trains, air and spacecraftsBE08-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","8.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of ships, trains, air and spacecrafts",9.8000000000000007,9.8000000000000007,"BE09-T-H-5","Manufacture of ships, trains, air and spacecraftsBE09-T-H-5","High","Our business's activities emit high amounts of harmful substances into nature","9.8 Our business's activities emit high amounts of harmful substances into nature","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic only applies if the harmful substances are likely to have a direct negative impact on local communities. If a business activity emits harmful substances, but these are unlikely to escape from company premises into nature due to operating processes, this characteristic does not apply. \n","Yes"]
["Manufacture of ships, trains, air and spacecrafts",10.4,{"$f":"ROUNDUP(B9604,3)","v":10.4},"BE10-T-H-4",{"$f":"A9604&\"\"&D9604","v":"Manufacture of ships, trains, air and spacecraftsBE10-T-H-4"},"High","Our business uses heavy machinery",{"$f":"C9604&\" \"&G9604","v":"10.4 Our business uses heavy machinery"},"Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","Yes"]
["Manufacture of ships, trains, air and spacecrafts",11.7,11.7,"BE11-T-H-8","Manufacture of ships, trains, air and spacecraftsBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Manufacture of ships, trains, air and spacecrafts",12.5,12.5,"BE11-T-H-6","Manufacture of ships, trains, air and spacecraftsBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Manufacture of ships, trains, air and spacecrafts",14.12,14.12,"BE11-T-H-5","Manufacture of ships, trains, air and spacecraftsBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","14.12 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","No"]
["Manufacture of ships, trains, air and spacecrafts",15.4,15.4,"BE15-T-H-4","Manufacture of ships, trains, air and spacecraftsBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","15.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Manufacture of ships, trains, air and spacecrafts","15.b","15.b","BE15-E-L-1",{"$f":"A9668&\"\"&D9668","v":"Manufacture of ships, trains, air and spacecraftsBE15-E-L-1"},"Low","None of the low risk characteristics adequately describe why this business is low risk",{"$f":"C9668&\" \"&G9668","v":"15.b None of the low risk characteristics adequately describe why this business is low risk"},null,"No"]
["Manufacture of ships, trains, air and spacecrafts",16.14,16.14,"BE17-T-H-6","Manufacture of ships, trains, air and spacecraftsBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","16.14 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Manufacture of ships, trains, air and spacecrafts",17.399999999999899,17.400000000000002,"BE17-T-H-4","Manufacture of ships, trains, air and spacecraftsBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","17.4 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Manufacture of ships, trains, air and spacecrafts","17.b","17.b","BE17-E-L-1","Manufacture of ships, trains, air and spacecraftsBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of ships, trains, air and spacecrafts",19.5,19.5,"BE19-T-L-2","Manufacture of ships, trains, air and spacecraftsBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Manufacture of ships, trains, air and spacecrafts",20.6,20.6,"BE17-T-H-8","Manufacture of ships, trains, air and spacecraftsBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Manufacture of ships, trains, air and spacecrafts","22.b","22.b","BE22-E-L-1","Manufacture of ships, trains, air and spacecraftsBE22-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","22.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of textiles and apparel","1.a",{"$f":"B9754","v":"1.a"},"BE01-E-H-1","Manufacture of textiles and apparelBE01-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","1.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of textiles and apparel",3.1,3.1,"BE03-T-H-1","Manufacture of textiles and apparelBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Manufacture of textiles and apparel",4.5999999999999899,4.6000000000000005,"BE04-T-H-6","Manufacture of textiles and apparelBE04-T-H-6","High","Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","4.6 Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","This typically applies when the procurement of one or more product inputs, central to revenue-generation, are associated with ethical breaches (e.g. the reliance on conflict minerals).","No"]
["Manufacture of textiles and apparel",5.6,5.6,"BE05-T-H-4","Manufacture of textiles and apparelBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","5.6 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Manufacture of textiles and apparel",6.3,6.3,"BE01-T-H-4","Manufacture of textiles and apparelBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Manufacture of textiles and apparel",7.6,7.6,"BE07-T-L-2","Manufacture of textiles and apparelBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Manufacture of textiles and apparel",9.1,9.1,"BE09-T-H-1","Manufacture of textiles and apparelBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","NA"]
["Manufacture of textiles and apparel",9.9,9.9,"BE09-T-L-1","Manufacture of textiles and apparelBE09-T-L-1","Low","Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","9.9 Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","A built-up area is one that has a high concentration of human settlement, such as cities and towns.\n\nPollution is the introduction of contaminants into the natural environment that cause adverse change. Pollution can take the form of chemical substances or energy, such as noise, heat, or light.","NA"]
["Manufacture of textiles and apparel",11.7,11.7,"BE11-T-H-8","Manufacture of textiles and apparelBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Manufacture of textiles and apparel",12.5,12.5,"BE11-T-H-6","Manufacture of textiles and apparelBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Manufacture of textiles and apparel",14.3,14.3,"BE10-T-H-3","Manufacture of textiles and apparelBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Manufacture of textiles and apparel",14.13,14.13,"BE12-T-H-1","Manufacture of textiles and apparelBE12-T-H-1","High","Our business's activities have documented cases of child or forced labour","14.13 Our business's activities have documented cases of child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","Yes"]
["Manufacture of textiles and apparel",15.5,15.5,"BE15-T-H-5","Manufacture of textiles and apparelBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Manufacture of textiles and apparel",16.2,16.2,"BE15-T-H-2","Manufacture of textiles and apparelBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Manufacture of textiles and apparel",16.11,16.11,"BE17-T-H-3","Manufacture of textiles and apparelBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","16.11 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Manufacture of textiles and apparel",17.5,17.5,"BE17-T-H-5","Manufacture of textiles and apparelBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","17.5 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Manufacture of textiles and apparel",19.5,19.5,"BE19-T-L-2","Manufacture of textiles and apparelBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Manufacture of textiles and apparel",20.6,20.6,"BE17-T-H-8","Manufacture of textiles and apparelBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Manufacture of textiles and apparel",22.2,22.2,"BE08-T-H-1","Manufacture of textiles and apparelBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Manufacture of textiles and apparel",23.1,23.1,"BE23-T-H-1","Manufacture of textiles and apparelBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","23.1 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Motion picture, video and television production",1.6,1.6,"BE01-T-H-6","Motion picture, video and television productionBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","1.6 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Motion picture, video and television production",3.2,3.2,"BE03-T-H-2","Motion picture, video and television productionBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","3.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Motion picture, video and television production",4.3,4.3,"BE04-T-H-3","Motion picture, video and television productionBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","No"]
["Motion picture, video and television production",5.7,5.7,"BE05-T-H-5","Motion picture, video and television productionBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","5.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Motion picture, video and television production",7.6,7.6,"BE07-T-L-2","Motion picture, video and television productionBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Motion picture, video and television production",8.6999999999999904,8.6999999999999993,"BE08-T-H-2","Motion picture, video and television productionBE08-T-H-2","High","Our business is likely to operate in or near areas of high biodiversity or cultural value","8.7 Our business is likely to operate in or near areas of high biodiversity or cultural value","A biodiverse area is one with high concentrations of endemic or rare species that are significant at a global or regional level. Examples include rainforests or mangroves. \n\nAn area of cultural value is one of cultural, archaeological, historical, religious or sacred significance. Examples include land belonging to indigenous peoples.\n\nThis characteristic applies to activities which require very specific natural environments to operate (e.g. various forms of aquaculture).","No"]
["Motion picture, video and television production",9.11,9.11,"BE05-T-L-3","Motion picture, video and television productionBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","9.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Motion picture, video and television production","10.a",{"$f":"B10073","v":"10.a"},"BE10-E-H-1","Motion picture, video and television productionBE10-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","10.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Motion picture, video and television production",11.8,11.8,"BE11-T-L-1","Motion picture, video and television productionBE11-T-L-1","Low","The vast majority of our business's employees are high-skilled and well paid","11.8 The vast majority of our business's employees are high-skilled and well paid","This is applicable to business activities where employee functions, central to revenue-generation, require high-levels of education, training or technical ability to execute.","No"]
["Motion picture, video and television production",12.6,12.6,"BE11-T-H-8","Motion picture, video and television productionBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","12.6 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","Yes"]
["Motion picture, video and television production","13.b","13.b","BE13-E-L-1","Motion picture, video and television productionBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Motion picture, video and television production",14.14,14.14,"BE11-T-H-6","Motion picture, video and television productionBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Motion picture, video and television production",16.2,16.2,"BE15-T-H-2","Motion picture, video and television productionBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Motion picture, video and television production",16.16,16.16,"BE17-T-H-8","Motion picture, video and television productionBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Motion picture, video and television production",17.5,17.5,"BE17-T-H-5","Motion picture, video and television productionBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","17.5 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Motion picture, video and television production",18.100000000000001,18.100000000000001,"BE18-T-H-1","Motion picture, video and television productionBE18-T-H-1","High","Our business's products depend on fossil fuels to operate","18.1 Our business's products depend on fossil fuels to operate","This characteristic applies to products which force users to emit greenhouse gases when used as intended. Examples include the manufacture and sale of machinery dependent on fossil fuel combustion.\n\nThis characteristic does not apply to electric goods which can be powered by batteries or power outlets. \n","No"]
["Motion picture, video and television production",19.600000000000001,19.600000000000001,"BE19-T-L-3","Motion picture, video and television productionBE19-T-L-3","Low","Our business sells homogeneous materials which can be widely repurposed","19.6 Our business sells homogeneous materials which can be widely repurposed","Homogeneous materials are those with a uniform composition that cannot be physically separated into different materials. \n\nThis characteristic applies to goods that do not require disassembly before repurposing. Examples include natural resources such as crops, gemstones and basic metals. ","No"]
["Motion picture, video and television production",20.7,20.7,"BE20-T-H-5","Motion picture, video and television productionBE20-T-H-5","High","Our business facilitates interactions with potentially vulnerable groups","20.7 Our business facilitates interactions with potentially vulnerable groups","\nVulnerable groups include children, elderly and indigenous people and others who may be targeted and mistreated.\n \nThis characteristic applies where a significant proportion of interactions are likely to be vulnerable individuals (e.g. tourism trips on indigenous land).\n\nThis characteristic does not apply whereby a business's day-to-day interactions are broadly reflective of the population.","No"]
["Motion picture, video and television production","21.a",{"$f":"B10195","v":"21.a"},"BE21-E-H-1","Motion picture, video and television productionBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Motion picture, video and television production",23.3,23.3,"BE23-T-L-1","Motion picture, video and television productionBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","Yes"]
["Manufacture of printed products",3.3,3.3,"BE03-T-H-3","Manufacture of printed productsBE03-T-H-3","High","Our business harvests plants or animals from the wild","3.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Manufacture of printed products","4.a",{"$f":"B10242","v":"4.a"},"BE04-E-H-1","Manufacture of printed productsBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"NA"]
["Manufacture of printed products",5.0999999999999899,{"$f":"ROUNDUP(B10244,3)","v":5.1000000000000005},"BE01-T-H-4",{"$f":"A10244&\"\"&D10244","v":"Manufacture of printed productsBE01-T-H-4"},"High","Our business transports or distributes goods, materials or people as a core activity",{"$f":"C10244&\" \"&G10244","v":"5.1 Our business transports or distributes goods, materials or people as a core activity"},"An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Manufacture of printed products",6.4,6.4,"BE01-T-H-5","Manufacture of printed productsBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","6.4 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Manufacture of printed products","7.a",{"$f":"B10272","v":"7.a"},"BE07-E-H-1","Manufacture of printed productsBE07-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","7.a None of the high risk characteristics adequately describe why this business is high risk",null,"NA"]
["Manufacture of printed products",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","Manufacture of printed productsBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","No"]
["Manufacture of printed products",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Manufacture of printed productsBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Manufacture of printed products",10.7,10.7,"BE10-T-H-7","Manufacture of printed productsBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Manufacture of printed products",12.7,12.7,"BE11-T-H-7","Manufacture of printed productsBE11-T-H-7","High","Our business is part of the gig-economy","12.7 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Manufacture of printed products","12.a",{"$f":"B10326","v":"12.a"},"BE12-E-H-1","Manufacture of printed productsBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of printed products",14.14,14.14,"BE11-T-H-6","Manufacture of printed productsBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Manufacture of printed products",15.2,15.2,"BE15-T-H-2","Manufacture of printed productsBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","15.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Manufacture of printed products",16.3,16.3,"BE15-T-H-3","Manufacture of printed productsBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","16.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Manufacture of printed products",16.13,16.13,"BE17-T-H-5","Manufacture of printed productsBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Manufacture of printed products",17.7,17.7,"BE17-T-H-7","Manufacture of printed productsBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Manufacture of printed products",18.3,18.3,"BE18-T-H-3","Manufacture of printed productsBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Manufacture of printed products",20.399999999999899,20.400000000000002,"BE20-T-H-3","Manufacture of printed productsBE20-T-H-3","High","Our business collects or handles sensitive information and personal data","20.4 Our business collects or handles sensitive information and personal data","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Manufacture of printed products",22.3,22.3,"BE22-T-H-2","Manufacture of printed productsBE22-T-H-2","High","Our business is highly regulated by data privacy laws","22.3 Our business is highly regulated by data privacy laws","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Manufacture of printed products",23.3,23.3,"BE23-T-L-1","Manufacture of printed productsBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","Yes"]
["Manufacture of electronic products",1.7,1.7,"BE01-C-O-L-1","Manufacture of electronic productsBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Manufacture of electronic products",3.4,3.4,"BE03-T-H-4","Manufacture of electronic productsBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Manufacture of electronic products",4.5,4.5,"BE04-T-H-5","Manufacture of electronic productsBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Manufacture of electronic products",5.9,5.9,"BE05-T-L-2","Manufacture of electronic productsBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Manufacture of electronic products","6.b","6.b","BE06-E-L-1","Manufacture of electronic productsBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of electronic products",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","Manufacture of electronic productsBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","No"]
["Manufacture of electronic products",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","Manufacture of electronic productsBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Manufacture of electronic products",10.7,10.7,"BE10-T-H-7","Manufacture of electronic productsBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Manufacture of electronic products","11.a",{"$f":"B10548","v":"11.a"},"BE11-E-H-1","Manufacture of electronic productsBE11-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","11.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of electronic products",12.8,12.8,"BE10-T-H-6","Manufacture of electronic productsBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","12.8 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","Yes"]
["Manufacture of electronic products",14.2,14.2,"BE10-T-H-2","Manufacture of electronic productsBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","14.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","Yes"]
["Manufacture of electronic products",14.16,14.16,"BE11-T-H-7","Manufacture of electronic productsBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Manufacture of electronic products",15.3,15.3,"BE15-T-H-3","Manufacture of electronic productsBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","15.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Manufacture of electronic products",16.13,16.13,"BE17-T-H-5","Manufacture of electronic productsBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Manufacture of electronic products",17.7,17.7,"BE17-T-H-7","Manufacture of electronic productsBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Manufacture of electronic products",18.3,18.3,"BE18-T-H-3","Manufacture of electronic productsBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Manufacture of electronic products","19.b","19.b","BE19-E-L-1","Manufacture of electronic productsBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of electronic products","20.a",{"$f":"B10652","v":"20.a"},"BE20-E-H-1","Manufacture of electronic productsBE20-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","20.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of electronic products",22.8,22.8,"BE22-C-S-L-1","Manufacture of electronic productsBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Manufacture of electronic products","23.a",{"$f":"B10673","v":"23.a"},"BE23-E-H-1","Manufacture of electronic productsBE23-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","23.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of machinery","1.a",{"$f":"B10682","v":"1.a"},"BE01-E-H-1","Manufacture of machineryBE01-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","1.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of machinery",4.5,4.5,"BE04-T-H-5","Manufacture of machineryBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Manufacture of machinery",5.9,5.9,"BE05-T-L-2","Manufacture of machineryBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Manufacture of machinery",6.6,6.6,"BE06-T-H-1","Manufacture of machineryBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","No"]
["Manufacture of machinery",8.1,8.1,"BE03-T-H-1","Manufacture of machineryBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","8.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Manufacture of machinery",9.3000000000000007,9.3000000000000007,"BE05-T-H-4","Manufacture of machineryBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","9.3 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Manufacture of machinery",9.8000000000000007,9.8000000000000007,"BE09-T-H-5","Manufacture of machineryBE09-T-H-5","High","Our business's activities emit high amounts of harmful substances into nature","9.8 Our business's activities emit high amounts of harmful substances into nature","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic only applies if the harmful substances are likely to have a direct negative impact on local communities. If a business activity emits harmful substances, but these are unlikely to escape from company premises into nature due to operating processes, this characteristic does not apply. \n","No"]
["Manufacture of machinery",10.8,10.8,"BE10-T-H-8","Manufacture of machineryBE10-T-H-8","High","Our business's activities may expose employees to dangerous physical environments","10.8 Our business's activities may expose employees to dangerous physical environments","A dangerous physical environment is one where presence of physical hazards puts employees at risk of injury or long-term health issues. Such hazards include heights, noise, radiation and pressure.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Manufacture of machinery",11.7,11.7,"BE11-T-H-8","Manufacture of machineryBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Manufacture of machinery","12.a",{"$f":"B10790","v":"12.a"},"BE12-E-H-1","Manufacture of machineryBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of machinery",14.16,14.16,"BE11-T-H-7","Manufacture of machineryBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Manufacture of machinery",15.4,{"$f":"ROUNDUP(B10820,3)","v":15.4},"BE15-T-H-4",{"$f":"A10820&\"\"&D10820","v":"Manufacture of machineryBE15-T-H-4"},"High","Our business's products have been processed and are intended for consumption",{"$f":"C10820&\" \"&G10820","v":"15.4 Our business's products have been processed and are intended for consumption"},"This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Manufacture of machinery",16.399999999999899,16.400000000000002,"BE15-T-H-4","Manufacture of machineryBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","16.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Manufacture of machinery",16.14,16.14,"BE17-T-H-6","Manufacture of machineryBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","16.14 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Manufacture of machinery",17.399999999999899,17.400000000000002,"BE17-T-H-4","Manufacture of machineryBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","17.4 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Manufacture of machinery",18.399999999999899,18.400000000000002,"BE18-T-H-4","Manufacture of machineryBE18-T-H-4","High","Our business's products contain greenhouse gases which may be emitted during use or at end of life","18.4 Our business's products contain greenhouse gases which may be emitted during use or at end of life","This characteristic applies to products which contain greenhouse gases in their formulations. Examples include pressurized containers that utilize nitrous oxide, and products that contain hydrofluorocarbons such as some refrigerants and tire inflators.","No"]
["Manufacture of machinery",19.5,19.5,"BE19-T-L-2","Manufacture of machineryBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Manufacture of machinery","20.b","20.b","BE20-E-L-1","Manufacture of machineryBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of machinery","23.b","23.b","BE23-E-L-1","Manufacture of machineryBE23-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","23.b None of the low risk characteristics adequately describe why this business is low risk",null,"Yes"]
["Manufacture of other electronic components and boards",1.4,1.4,"BE01-T-H-4","Manufacture of other electronic components and boardsBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Manufacture of other electronic components and boards",3.5,3.5,"BE03-T-H-5","Manufacture of other electronic components and boardsBE03-T-H-5","High","Our business relies on animal testing to develop its products","3.5 Our business relies on animal testing to develop its products","Reliance on animal testing may be the result of regulatory compliance, or typical industry business practice (e.g. cosmetics and pharmaceutical development).\n \nThis characteristic applies when the business activity is directly reliant on animal testing to operate.","No"]
["Manufacture of other electronic components and boards",4.5999999999999899,4.6000000000000005,"BE04-T-H-6","Manufacture of other electronic components and boardsBE04-T-H-6","High","Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","4.6 Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","This typically applies when the procurement of one or more product inputs, central to revenue-generation, are associated with ethical breaches (e.g. the reliance on conflict minerals).","Yes"]
["Manufacture of other electronic components and boards",5.1100000000000003,5.1100000000000003,"BE05-T-L-3","Manufacture of other electronic components and boardsBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","5.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Manufacture of other electronic components and boards",6.7,6.7,"BE01-T-H-1","Manufacture of other electronic components and boardsBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","6.7 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Manufacture of other electronic components and boards",7.6,7.6,"BE07-T-L-2","Manufacture of other electronic components and boardsBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Manufacture of other electronic components and boards",9.1,9.1,"BE09-T-H-1","Manufacture of other electronic components and boardsBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","No"]
["Manufacture of other electronic components and boards","9.b","9.b","BE09-E-L-1","Manufacture of other electronic components and boardsBE09-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","9.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of other electronic components and boards",11.7,11.7,"BE11-T-H-8","Manufacture of other electronic components and boardsBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Manufacture of other electronic components and boards","12.a",{"$f":"B11022","v":"12.a"},"BE12-E-H-1","Manufacture of other electronic components and boardsBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Manufacture of other electronic components and boards",14.3,14.3,"BE10-T-H-3","Manufacture of other electronic components and boardsBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Manufacture of other electronic components and boards",14.17,14.17,"BE13-T-H-1","Manufacture of other electronic components and boardsBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","14.17 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","Yes"]
["Manufacture of other electronic components and boards",15.5,15.5,"BE15-T-H-5","Manufacture of other electronic components and boardsBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Manufacture of other electronic components and boards",16.2,16.2,"BE15-T-H-2","Manufacture of other electronic components and boardsBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Manufacture of other electronic components and boards",16.149999999999899,16.150000000000002,"BE17-T-H-7","Manufacture of other electronic components and boardsBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","16.15 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Manufacture of other electronic components and boards",18.399999999999899,18.400000000000002,"BE18-T-H-4","Manufacture of other electronic components and boardsBE18-T-H-4","High","Our business's products contain greenhouse gases which may be emitted during use or at end of life","18.4 Our business's products contain greenhouse gases which may be emitted during use or at end of life","This characteristic applies to products which contain greenhouse gases in their formulations. Examples include pressurized containers that utilize nitrous oxide, and products that contain hydrofluorocarbons such as some refrigerants and tire inflators.","No"]
["Manufacture of other electronic components and boards",19.5,19.5,"BE19-T-L-2","Manufacture of other electronic components and boardsBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Manufacture of other electronic components and boards","20.b","20.b","BE20-E-L-1","Manufacture of other electronic components and boardsBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of other electronic components and boards",22.2,22.2,"BE08-T-H-1","Manufacture of other electronic components and boardsBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Manufacture of tobacco products",1.1000000000000001,1.1000000000000001,"BE01-T-H-1","Manufacture of tobacco productsBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","1.1 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Manufacture of tobacco products",2.1,2.1,"BE02-T-H-1","Manufacture of tobacco productsBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","Yes"]
["Manufacture of tobacco products",3.3,3.3,"BE03-T-H-3","Manufacture of tobacco productsBE03-T-H-3","High","Our business harvests plants or animals from the wild","3.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Manufacture of tobacco products",5.3,5.3,"BE05-T-H-2","Manufacture of tobacco productsBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","No"]
["Manufacture of tobacco products",6.7,6.7,"BE01-T-H-1","Manufacture of tobacco productsBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","6.7 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Manufacture of tobacco products",6.8,6.8,"BE06-T-H-2","Manufacture of tobacco productsBE06-T-H-2","High","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","6.8 Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","Certain activities release extensive greenhouse gases outside of burning fossil fuels, such as through chemical reactions. Examples include cement production or livestock rearing.","No"]
["Manufacture of tobacco products",9.1,9.1,"BE09-T-H-1","Manufacture of tobacco productsBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","No"]
["Manufacture of tobacco products",9.11,9.11,"BE05-T-L-3","Manufacture of tobacco productsBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","9.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Manufacture of tobacco products","10.b","10.b","BE10-E-L-1","Manufacture of tobacco productsBE10-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","10.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Manufacture of tobacco products",11.9,11.9,"BE11-C-S-L-1","Manufacture of tobacco productsBE11-C-S-L-1","Low","Our lowest paid employee earns more than the local average salary in all countries of operation","11.9 Our lowest paid employee earns more than the local average salary in all countries of operation","National average salary data does not refer to sector or industry averages, but rather national averages across all parts of the economy. Such information is widely available online.\n\nThis characteristic does not apply in the instance that a national average salary falls below the country's living wage.","NA"]
["Manufacture of tobacco products",12.7,12.7,"BE11-T-H-7","Manufacture of tobacco productsBE11-T-H-7","High","Our business is part of the gig-economy","12.7 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Manufacture of tobacco products",14.4,14.4,"BE10-T-H-4","Manufacture of tobacco productsBE10-T-H-4","High","Our business uses heavy machinery","14.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Manufacture of tobacco products",15.5,15.5,"BE15-T-H-5","Manufacture of tobacco productsBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Manufacture of tobacco products",15.6,15.6,"BE15-T-H-6","Manufacture of tobacco productsBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","15.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","Yes"]
["Manufacture of tobacco products",16.16,16.16,"BE17-T-H-8","Manufacture of tobacco productsBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","Yes"]
["Manufacture of tobacco products",17.600000000000001,17.600000000000001,"BE17-T-H-6","Manufacture of tobacco productsBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","17.6 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Manufacture of tobacco products",18.600000000000001,18.600000000000001,"BE18-T-U-1","Manufacture of tobacco productsBE18-T-U-1","Unlikely","Our business's products do not force the user to emit greenhouse gases during use or post-use","18.6 Our business's products do not force the user to emit greenhouse gases during use or post-use","This includes products where greenhouse gas emissions occur as a natural result of decomposition, even if it takes many years (e.g. the break-down of plastics).","No"]
["Manufacture of tobacco products",19.3,19.3,"BE19-T-H-4","Manufacture of tobacco productsBE19-T-H-4","High","Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","19.3 Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","This includes physical goods which are typically replaced or which need replacing within 10 years.","No"]
["Manufacture of tobacco products",20.7,20.7,"BE20-T-H-5","Manufacture of tobacco productsBE20-T-H-5","High","Our business facilitates interactions with potentially vulnerable groups","20.7 Our business facilitates interactions with potentially vulnerable groups","\nVulnerable groups include children, elderly and indigenous people and others who may be targeted and mistreated.\n \nThis characteristic applies where a significant proportion of interactions are likely to be vulnerable individuals (e.g. tourism trips on indigenous land).\n\nThis characteristic does not apply whereby a business's day-to-day interactions are broadly reflective of the population.","No"]
["Manufacture of tobacco products",22.3,22.3,"BE22-T-H-2","Manufacture of tobacco productsBE22-T-H-2","High","Our business is highly regulated by data privacy laws","22.3 Our business is highly regulated by data privacy laws","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Manufacture of pharmaceutical and irradiation equipment",2.1,2.1,"BE02-T-H-1","Manufacture of pharmaceutical and irradiation equipmentBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","Yes"]
["Manufacture of pharmaceutical and irradiation equipment",2.2000000000000002,2.2000000000000002,"BE02-T-H-2","Manufacture of pharmaceutical and irradiation equipmentBE02-T-H-2","High","Our business uses water as a core product input","2.2 Our business uses water as a core product input","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Water is a core input if it is embedded into, or necessarily consumed in the creation of physical goods. Examples include the production of crops and livestock, some types of consumables, processed foods and beverage products.","No"]
["Manufacture of pharmaceutical and irradiation equipment","4.a",{"$f":"B11402","v":"4.a"},"BE04-E-H-1","Manufacture of pharmaceutical and irradiation equipmentBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"NA"]
["Manufacture of pharmaceutical and irradiation equipment",5.8,5.8,"BE05-T-L-1","Manufacture of pharmaceutical and irradiation equipmentBE05-T-L-1","Low","Our business delivers services which do not emit harmful substances or require the use of heavy machinery","5.8 Our business delivers services which do not emit harmful substances or require the use of heavy machinery","A service does not involve the sale of physical goods. Services that may fulfil this characteristic include those within the knowledge economy.","No"]
["Manufacture of pharmaceutical and irradiation equipment",7.2,7.2,"BE07-T-H-2","Manufacture of pharmaceutical and irradiation equipmentBE07-T-H-2","High","Our business's operations generate high quantities of hazardous waste","7.2 Our business's operations generate high quantities of hazardous waste","Waste is considered hazardous if it is flammable, corrosive, highly reactive or toxic. High quantities of hazardous waste would represent a defining business feature and would require active and ongoing management.","No"]
["Manufacture of pharmaceutical and irradiation equipment","7.a",{"$f":"B11432","v":"7.a"},"BE07-E-H-1","Manufacture of pharmaceutical and irradiation equipmentBE07-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","7.a None of the high risk characteristics adequately describe why this business is high risk",null,"NA"]
["Manufacture of pharmaceutical and irradiation equipment",9.1999999999999904,9.1999999999999993,"BE09-T-H-2","Manufacture of pharmaceutical and irradiation equipmentBE09-T-H-2","High","Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","9.2 Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","This characteristic is likely to apply if the business activity occurs in a remote location with limited access to labour (e.g. mining).","No"]
["Manufacture of pharmaceutical and irradiation equipment",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","Manufacture of pharmaceutical and irradiation equipmentBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Manufacture of pharmaceutical and irradiation equipment",11.9,11.9,"BE11-C-S-L-1","Manufacture of pharmaceutical and irradiation equipmentBE11-C-S-L-1","Low","Our lowest paid employee earns more than the local average salary in all countries of operation","11.9 Our lowest paid employee earns more than the local average salary in all countries of operation","National average salary data does not refer to sector or industry averages, but rather national averages across all parts of the economy. Such information is widely available online.\n\nThis characteristic does not apply in the instance that a national average salary falls below the country's living wage.","NA"]
["Manufacture of pharmaceutical and irradiation equipment","11.a",{"$f":"B11476","v":"11.a"},"BE11-E-H-1","Manufacture of pharmaceutical and irradiation equipmentBE11-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","11.a None of the high risk characteristics adequately describe why this business is high risk",null,"NA"]
["Manufacture of pharmaceutical and irradiation equipment",14.5,14.5,"BE10-T-H-5","Manufacture of pharmaceutical and irradiation equipmentBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","14.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","No"]
["Manufacture of pharmaceutical and irradiation equipment",14.14,14.14,"BE11-T-H-6","Manufacture of pharmaceutical and irradiation equipmentBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Manufacture of pharmaceutical and irradiation equipment",15.6,15.6,"BE15-T-H-6","Manufacture of pharmaceutical and irradiation equipmentBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","15.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Manufacture of pharmaceutical and irradiation equipment",16.3,16.3,"BE15-T-H-3","Manufacture of pharmaceutical and irradiation equipmentBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","16.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","Yes"]
["Manufacture of pharmaceutical and irradiation equipment",16.170000000000002,16.170000000000002,"BE17-T-L-3","Manufacture of pharmaceutical and irradiation equipmentBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","16.17 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Manufacture of pharmaceutical and irradiation equipment",17.7,17.7,"BE17-T-H-7","Manufacture of pharmaceutical and irradiation equipmentBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Manufacture of pharmaceutical and irradiation equipment","19.a",{"$f":"B11570","v":"19.a"},"BE19-E-H-1","Manufacture of pharmaceutical and irradiation equipmentBE19-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","19.a None of the high risk characteristics adequately describe why this business is high risk",null,"NA"]
["Manufacture of pharmaceutical and irradiation equipment","19.b","19.b","BE19-E-L-1","Manufacture of pharmaceutical and irradiation equipmentBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"NA"]
["Manufacture of pharmaceutical and irradiation equipment","21.a",{"$f":"B11587","v":"21.a"},"BE21-E-H-1","Manufacture of pharmaceutical and irradiation equipmentBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Extraction of fossil fuels",1.2,1.2,"BE01-T-H-2","Extraction of fossil fuelsBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","1.2 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","Yes"]
["Extraction of fossil fuels",2.2000000000000002,2.2000000000000002,"BE02-T-H-2","Extraction of fossil fuelsBE02-T-H-2","High","Our business uses water as a core product input","2.2 Our business uses water as a core product input","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Water is a core input if it is embedded into, or necessarily consumed in the creation of physical goods. Examples include the production of crops and livestock, some types of consumables, processed foods and beverage products.","No"]
["Extraction of fossil fuels",3.4,3.4,"BE03-T-H-4","Extraction of fossil fuelsBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","Yes"]
["Extraction of fossil fuels","4.b","4.b","BE04-E-L-1","Extraction of fossil fuelsBE04-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","4.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Extraction of fossil fuels",5.9,5.9,"BE05-T-L-2","Extraction of fossil fuelsBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Extraction of fossil fuels","7.b","7.b","BE07-E-L-1","Extraction of fossil fuelsBE07-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","7.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Extraction of fossil fuels",8.4,8.4,"BE03-T-H-4","Extraction of fossil fuelsBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","Yes"]
["Extraction of fossil fuels",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","Extraction of fossil fuelsBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Extraction of fossil fuels",11.1,11.1,"BE11-T-H-1","Extraction of fossil fuelsBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","11.1 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Extraction of fossil fuels","11.a",{"$f":"B11708","v":"11.a"},"BE11-E-H-1","Extraction of fossil fuelsBE11-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","11.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Extraction of fossil fuels",12.8,12.8,"BE10-T-H-6","Extraction of fossil fuelsBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","12.8 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","Yes"]
["Extraction of fossil fuels",14.6,14.6,"BE10-T-H-6","Extraction of fossil fuelsBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","Yes"]
["Extraction of fossil fuels",14.16,14.16,"BE11-T-H-7","Extraction of fossil fuelsBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Extraction of fossil fuels",16.2,16.2,"BE15-T-H-2","Extraction of fossil fuelsBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Extraction of fossil fuels",16.399999999999899,16.400000000000002,"BE15-T-H-4","Extraction of fossil fuelsBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","16.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Extraction of fossil fuels",17.7,17.7,"BE17-T-H-7","Extraction of fossil fuelsBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","Yes"]
["Extraction of fossil fuels","18.a",{"$f":"B11794","v":"18.a"},"BE18-E-H-1","Extraction of fossil fuelsBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Extraction of fossil fuels","19.b","19.b","BE19-E-L-1","Extraction of fossil fuelsBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Extraction of fossil fuels","20.a",{"$f":"B11812","v":"20.a"},"BE20-E-H-1","Extraction of fossil fuelsBE20-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","20.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Extraction of fossil fuels",22.5,22.5,"BE20-T-H-6","Extraction of fossil fuelsBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Mining of gemstones",1.6,1.6,"BE01-T-H-6","Mining of gemstonesBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","1.6 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Mining of gemstones",2.2999999999999901,2.2999999999999998,"BE02-T-H-3","Mining of gemstonesBE02-T-H-3","High","Our business generates contaminated wastewater which requires specialized treatment","2.3 Our business generates contaminated wastewater which requires specialized treatment","Specialized treatment is typically biological, chemical or physical and refers to that which is different and additional to treatment carried out by municipal water treatment systems. Without treatment specific to its contaminants, wastewater could harm the surrounding environment upon emission. \n \nThis characteristic does not apply to businesses whose processes create wastewater that can be managed by municipal water treatment systems (e.g. when wastewater contaminants are produced by standard cleaning and sanitation practices).","No"]
["Mining of gemstones",3.5,3.5,"BE03-T-H-5","Mining of gemstonesBE03-T-H-5","High","Our business relies on animal testing to develop its products","3.5 Our business relies on animal testing to develop its products","Reliance on animal testing may be the result of regulatory compliance, or typical industry business practice (e.g. cosmetics and pharmaceutical development).\n \nThis characteristic applies when the business activity is directly reliant on animal testing to operate.","No"]
["Mining of gemstones",5.9,5.9,"BE05-T-L-2","Mining of gemstonesBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Mining of gemstones","6.b","6.b","BE06-E-L-1","Mining of gemstonesBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Mining of gemstones",8.1,8.1,"BE03-T-H-1","Mining of gemstonesBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","8.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","Yes"]
["Mining of gemstones","8.b","8.b","BE08-E-L-1","Mining of gemstonesBE08-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","8.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Mining of gemstones",10.1999999999999,10.199999999999999,"BE10-T-H-2","Mining of gemstonesBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","10.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","No"]
["Mining of gemstones",10.8,10.8,"BE10-T-H-8","Mining of gemstonesBE10-T-H-8","High","Our business's activities may expose employees to dangerous physical environments","10.8 Our business's activities may expose employees to dangerous physical environments","A dangerous physical environment is one where presence of physical hazards puts employees at risk of injury or long-term health issues. Such hazards include heights, noise, radiation and pressure.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Mining of gemstones","11.b","11.b","BE11-E-L-1","Mining of gemstonesBE11-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","11.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Mining of gemstones","12.a",{"$f":"B11950","v":"12.a"},"BE12-E-H-1","Mining of gemstonesBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Mining of gemstones",14.16,14.16,"BE11-T-H-7","Mining of gemstonesBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Mining of gemstones",15.8,15.8,"BE17-T-H-8","Mining of gemstonesBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Mining of gemstones",16.5,16.5,"BE15-T-H-5","Mining of gemstonesBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","16.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Mining of gemstones",16.13,16.13,"BE17-T-H-5","Mining of gemstonesBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Mining of gemstones",17.8,17.8,"BE17-T-H-8","Mining of gemstonesBE17-T-H-8","High","Our business's products may be addictive","17.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Mining of gemstones",18.399999999999899,18.400000000000002,"BE18-T-H-4","Mining of gemstonesBE18-T-H-4","High","Our business's products contain greenhouse gases which may be emitted during use or at end of life","18.4 Our business's products contain greenhouse gases which may be emitted during use or at end of life","This characteristic applies to products which contain greenhouse gases in their formulations. Examples include pressurized containers that utilize nitrous oxide, and products that contain hydrofluorocarbons such as some refrigerants and tire inflators.","No"]
["Mining of gemstones",20.100000000000001,{"$f":"ROUNDUP(B12036,3)","v":20.100000000000001},"BE20-T-H-1",{"$f":"A12036&\"\"&D12036","v":"Mining of gemstonesBE20-T-H-1"},"High","Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption",{"$f":"C12036&\" \"&G12036","v":"20.1 Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption"},"Ethical breaches refer to activities that by international standards are considered illegal. This applies if the specific nature of the activity is increasing the risk of such ethical breaches.","Yes"]
["Mining of gemstones","20.b","20.b","BE20-E-L-1","Mining of gemstonesBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Mining of gemstones","23.b","23.b","BE23-E-L-1","Mining of gemstonesBE23-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","23.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Mining of metal ores",2.4,2.4,"BE02-T-L-1","Mining of metal oresBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","No"]
["Mining of metal ores",3.6,3.6,"BE03-T-U-1","Mining of metal oresBE03-T-U-1","Unlikely","Our business does not own or manage any natural resources, including large swathes of land","3.6 Our business does not own or manage any natural resources, including large swathes of land","This characteristic applies if a business owns large swathes of land, but that land is not suitable and intended for natural resource management (e.g. large manufacturing sites, or solar/wind farms).","No"]
["Mining of metal ores",4.3,4.3,"BE04-T-H-3","Mining of metal oresBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","No"]
["Mining of metal ores",5.1100000000000003,5.1100000000000003,"BE05-T-L-3","Mining of metal oresBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","5.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Mining of metal ores",6.7,6.7,"BE01-T-H-1","Mining of metal oresBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","6.7 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Mining of metal ores",8.1999999999999904,8.1999999999999993,"BE03-T-H-2","Mining of metal oresBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","8.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Mining of metal ores",9.1,9.1,"BE09-T-H-1","Mining of metal oresBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","Yes"]
["Mining of metal ores","10.a",{"$f":"B12161","v":"10.a"},"BE10-E-H-1","Mining of metal oresBE10-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","10.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Mining of metal ores",12.1,12.1,"BE11-T-H-3","Mining of metal oresBE11-T-H-3","High","Our business has a significant proportion of temporary workers","12.1 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Mining of metal ores","12.a",{"$f":"B12182","v":"12.a"},"BE12-E-H-1","Mining of metal oresBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Mining of metal ores",14.7,14.7,"BE10-T-H-7","Mining of metal oresBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","14.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Mining of metal ores",14.17,14.17,"BE13-T-H-1","Mining of metal oresBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","14.17 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Mining of metal ores",15.5,15.5,"BE15-T-H-5","Mining of metal oresBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Mining of metal ores",16.600000000000001,16.600000000000001,"BE15-T-H-6","Mining of metal oresBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Mining of metal ores",16.16,16.16,"BE17-T-H-8","Mining of metal oresBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Mining of metal ores",17.11,17.11,"BE17-T-L-2","Mining of metal oresBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","No"]
["Mining of metal ores",19.5,19.5,"BE19-T-L-2","Mining of metal oresBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Mining of metal ores","20.b","20.b","BE20-E-L-1","Mining of metal oresBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Mining of metal ores",22.6,22.6,"BE22-T-H-4","Mining of metal oresBE22-T-H-4","High","Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","22.6 Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","This applies where there is either a precedent for lobbying or an anticipated growth in lobbying against advancing social and environmental legislation. A growth in lobbying can be expected where there has already been substantial discussion about incoming legislation that will threaten the ability to do business as usual. Examples include a carbon tax or sugar tax.","Yes"]
["Mining of salt, chemicals and fertilizer minerals",1.1000000000000001,1.1000000000000001,"BE01-T-H-1","Mining of salt, chemicals and fertilizer mineralsBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","1.1 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Mining of salt, chemicals and fertilizer minerals",2.1,2.1,"BE02-T-H-1","Mining of salt, chemicals and fertilizer mineralsBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","Yes"]
["Mining of salt, chemicals and fertilizer minerals","3.a",{"$f":"B12321","v":"3.a"},"BE03-E-H-1","Mining of salt, chemicals and fertilizer mineralsBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Mining of salt, chemicals and fertilizer minerals","4.a",{"$f":"B12330","v":"4.a"},"BE04-E-H-1","Mining of salt, chemicals and fertilizer mineralsBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Mining of salt, chemicals and fertilizer minerals",6.3,6.3,"BE01-T-H-4","Mining of salt, chemicals and fertilizer mineralsBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","Yes"]
["Mining of salt, chemicals and fertilizer minerals",8.1999999999999904,8.1999999999999993,"BE03-T-H-2","Mining of salt, chemicals and fertilizer mineralsBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","8.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Mining of salt, chemicals and fertilizer minerals",9.1,9.1,"BE09-T-H-1","Mining of salt, chemicals and fertilizer mineralsBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","Yes"]
["Mining of salt, chemicals and fertilizer minerals",10.1,10.1,"BE10-T-H-1","Mining of salt, chemicals and fertilizer mineralsBE10-T-H-1","High","Our business's activities may expose employees to harmful substances","10.1 Our business's activities may expose employees to harmful substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Mining of salt, chemicals and fertilizer minerals","10.b","10.b","BE10-E-L-1","Mining of salt, chemicals and fertilizer mineralsBE10-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","10.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Mining of salt, chemicals and fertilizer minerals",11.9,11.9,"BE11-C-S-L-1","Mining of salt, chemicals and fertilizer mineralsBE11-C-S-L-1","Low","Our lowest paid employee earns more than the local average salary in all countries of operation","11.9 Our lowest paid employee earns more than the local average salary in all countries of operation","National average salary data does not refer to sector or industry averages, but rather national averages across all parts of the economy. Such information is widely available online.\n\nThis characteristic does not apply in the instance that a national average salary falls below the country's living wage.","NA"]
["Mining of salt, chemicals and fertilizer minerals",13.1,13.1,"BE13-T-H-1","Mining of salt, chemicals and fertilizer mineralsBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Mining of salt, chemicals and fertilizer minerals",14.16,14.16,"BE11-T-H-7","Mining of salt, chemicals and fertilizer mineralsBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Mining of salt, chemicals and fertilizer minerals",14.18,14.18,"BE14-T-H-1","Mining of salt, chemicals and fertilizer mineralsBE14-T-H-1","High","Our business is highly dependent on confidentiality","14.18 Our business is highly dependent on confidentiality","Employees may be reticent to raise concerns when a company's competitive advantage highly depends on protecting sensitive information (e.g. intellectual property). As a result, employee concerns can go unaddressed out of fear of retribution.","No"]
["Mining of salt, chemicals and fertilizer minerals",16.600000000000001,16.600000000000001,"BE15-T-H-6","Mining of salt, chemicals and fertilizer mineralsBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Mining of salt, chemicals and fertilizer minerals",16.16,16.16,"BE17-T-H-8","Mining of salt, chemicals and fertilizer mineralsBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Mining of salt, chemicals and fertilizer minerals",17.11,17.11,"BE17-T-L-2","Mining of salt, chemicals and fertilizer mineralsBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","No"]
["Mining of salt, chemicals and fertilizer minerals",18.600000000000001,18.600000000000001,"BE18-T-U-1","Mining of salt, chemicals and fertilizer mineralsBE18-T-U-1","Unlikely","Our business's products do not force the user to emit greenhouse gases during use or post-use","18.6 Our business's products do not force the user to emit greenhouse gases during use or post-use","This includes products where greenhouse gas emissions occur as a natural result of decomposition, even if it takes many years (e.g. the break-down of plastics).","Yes"]
["Mining of salt, chemicals and fertilizer minerals",20.3,20.3,"BE23-T-H-1","Mining of salt, chemicals and fertilizer mineralsBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Mining of salt, chemicals and fertilizer minerals",22.1,22.1,"BE22-T-H-1","Mining of salt, chemicals and fertilizer mineralsBE22-T-H-1","High","Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","22.1 Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","Extensive greenhouse gas emissions are those associated with heavy polluting industries or businesses whose products generate significant greenhouse gases. Such activities typically have a precedent for lobbying against environmental regulation or carbon pricing.","No"]
["Mining of salt, chemicals and fertilizer minerals",22.3,22.3,"BE22-T-H-2","Mining of salt, chemicals and fertilizer mineralsBE22-T-H-2","High","Our business is highly regulated by data privacy laws","22.3 Our business is highly regulated by data privacy laws","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Other mining and quarrying",1.2,1.2,"BE01-T-H-2","Other mining and quarryingBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","1.2 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Other mining and quarrying","3.a",{"$f":"B12553","v":"3.a"},"BE03-E-H-1","Other mining and quarryingBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Other mining and quarrying","4.a",{"$f":"B12562","v":"4.a"},"BE04-E-H-1","Other mining and quarryingBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Other mining and quarrying","5.b","5.b","BE05-E-L-1","Other mining and quarryingBE05-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","5.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Other mining and quarrying","6.a",{"$f":"B12584","v":"6.a"},"BE06-E-H-1","Other mining and quarryingBE06-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","6.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Other mining and quarrying",8.6,8.6,"BE08-T-H-1","Other mining and quarryingBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","8.6 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","Yes"]
["Other mining and quarrying",9.1999999999999904,9.1999999999999993,"BE09-T-H-2","Other mining and quarryingBE09-T-H-2","High","Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","9.2 Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","This characteristic is likely to apply if the business activity occurs in a remote location with limited access to labour (e.g. mining).","Yes"]
["Other mining and quarrying",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","Other mining and quarryingBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Other mining and quarrying",11.1,11.1,"BE11-T-H-1","Other mining and quarryingBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","11.1 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","Yes"]
["Other mining and quarrying",13.1,13.1,"BE13-T-H-1","Other mining and quarryingBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Other mining and quarrying",14.9,14.9,"BE11-T-H-3","Other mining and quarryingBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Other mining and quarrying",14.19,14.19,"BE13-C-O-H-1","Other mining and quarryingBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","14.19 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Other mining and quarrying",15.5,15.5,"BE15-T-H-5","Other mining and quarryingBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Other mining and quarrying",16.7,16.7,"BE15-T-H-7","Other mining and quarryingBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","16.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Other mining and quarrying",16.170000000000002,16.170000000000002,"BE17-T-L-3","Other mining and quarryingBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","16.17 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","Yes"]
["Other mining and quarrying",17.7,17.7,"BE17-T-H-7","Other mining and quarryingBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Other mining and quarrying","18.a",{"$f":"B12722","v":"18.a"},"BE18-E-H-1","Other mining and quarryingBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Other mining and quarrying",21.2,21.2,"BE21-T-H-2","Other mining and quarryingBE21-T-H-2","High","Our business's activities are premised on the movement between multiple countries or jurisdictions","21.2 Our business's activities are premised on the movement between multiple countries or jurisdictions","This characteristic applies to companies that earn a significant portion of income from the transport goods or people across national or tax borders as part of their product or service offering. \n\nOperating in multiple jurisdictions often means that companies need to divide the costs of inputs and labour, and split the revenues earned from the good or service between the different tax jurisdictions. This can require judgment calls and a degree of subjectivity, increasing the risk that companies either inadvertently misallocate taxable income, or use the opportunity to strategically minimize their taxes owed by allocating more income to the lower-tax jurisdiction.","No"]
["Other mining and quarrying",22.8,22.8,"BE22-C-S-L-1","Other mining and quarryingBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Other mining and quarrying",23.1,23.1,"BE23-T-H-1","Other mining and quarryingBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","23.1 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Pharmaceutical product retail",2.2000000000000002,2.2000000000000002,"BE02-T-H-2","Pharmaceutical product retailBE02-T-H-2","High","Our business uses water as a core product input","2.2 Our business uses water as a core product input","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Water is a core input if it is embedded into, or necessarily consumed in the creation of physical goods. Examples include the production of crops and livestock, some types of consumables, processed foods and beverage products.","No"]
["Pharmaceutical product retail","3.b","3.b","BE03-E-L-1","Pharmaceutical product retailBE03-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","3.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Pharmaceutical product retail","4.b","4.b","BE04-E-L-1","Pharmaceutical product retailBE04-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","4.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Pharmaceutical product retail",5.9,{"$f":"ROUNDUP(B12804,3)","v":5.9},"BE05-T-L-2",{"$f":"A12804&\"\"&D12804","v":"Pharmaceutical product retailBE05-T-L-2"},"Low","Our business only creates virtual products without emitting harmful substances",{"$f":"C12804&\" \"&G12804","v":"5.9 Our business only creates virtual products without emitting harmful substances"},"A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Pharmaceutical product retail","6.b","6.b","BE06-E-L-1","Pharmaceutical product retailBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Pharmaceutical product retail",9.3000000000000007,9.3000000000000007,"BE05-T-H-4","Pharmaceutical product retailBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","9.3 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Pharmaceutical product retail",9.6,9.6,"BE09-T-H-4","Pharmaceutical product retailBE09-T-H-4","High","Our business may have the potential to disrupt local activities and livelihoods","9.6 Our business may have the potential to disrupt local activities and livelihoods","This characteristic captures a variety of disruptive activities not explicitly covered elsewhere. Examples include noise pollution or genetic cross-contamination.","No"]
["Pharmaceutical product retail",11.1,11.1,"BE11-T-H-1","Pharmaceutical product retailBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","11.1 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Pharmaceutical product retail","11.a",{"$f":"B12868","v":"11.a"},"BE11-E-H-1",{"$f":"A12868&\"\"&D12868","v":"Pharmaceutical product retailBE11-E-H-1"},"High","None of the high risk characteristics adequately describe why this business is high risk",{"$f":"C12868&\" \"&G12868","v":"11.a None of the high risk characteristics adequately describe why this business is high risk"},null,"No"]
["Pharmaceutical product retail",13.2,13.2,"BE11-T-H-4","Pharmaceutical product retailBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","13.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Pharmaceutical product retail",14.6,14.6,"BE10-T-H-6","Pharmaceutical product retailBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Pharmaceutical product retail","14.a",{"$f":"B12903","v":"14.a"},"BE14-E-H-1","Pharmaceutical product retailBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Pharmaceutical product retail",15.8,15.8,"BE17-T-H-8","Pharmaceutical product retailBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","Yes"]
["Pharmaceutical product retail",16.149999999999899,16.150000000000002,"BE17-T-H-7","Pharmaceutical product retailBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","16.15 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Pharmaceutical product retail",17.12,17.12,"BE17-T-L-3","Pharmaceutical product retailBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","17.12 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Pharmaceutical product retail","18.a",{"$f":"B12954","v":"18.a"},"BE18-E-H-1","Pharmaceutical product retailBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Pharmaceutical product retail","19.b","19.b","BE19-E-L-1","Pharmaceutical product retailBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Pharmaceutical product retail",21.3,21.3,"BE21-C-S-H-1","Pharmaceutical product retailBE21-C-S-H-1","High","Our business has a complex structure where there is no immediate transparency of ownership and/or control","21.3 Our business has a complex structure where there is no immediate transparency of ownership and/or control","Ownership and control are somewhat intertwined concepts. Control relates to the ultimate operational decisions of a company. Control is often tied to the beneficial owners of a company.\n\nA beneficial owner is that who either: ultimately owns or controls more than 25% of a company’s shares or voting rights (whether directly or indirectly); or exercises controls over the management of the company in any other way.\n\nIf a company has several layers of corporate officers, shareholders and personal service companies it makes it difficult to see who the beneficial owners are.\n\nGood practice would be clearly stating the beneficial owners of all shareholdings of more than 10% in the company.","NA"]
["Pharmaceutical product retail",22.5,22.5,"BE20-T-H-6","Pharmaceutical product retailBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Motor vehicle retail",1.4,1.4,"BE01-T-H-4","Motor vehicle retailBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Motor vehicle retail",2.4,2.4,"BE02-T-L-1","Motor vehicle retailBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","No"]
["Motor vehicle retail",4.0999999999999899,4.1000000000000005,"BE04-T-H-1","Motor vehicle retailBE04-T-H-1","High","Our business transforms, refines or combines raw materials","4.1 Our business transforms, refines or combines raw materials","Raw materials are substances in their natural state that will be used in the primary production of other goods.\n\nExamples include many kinds of manufacturing, such as that of most foods, petroleum products and chemicals.","No"]
["Motor vehicle retail",6.1,6.1,"BE01-T-H-2","Motor vehicle retailBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","6.1 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Motor vehicle retail","6.b","6.b","BE06-E-L-1","Motor vehicle retailBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Motor vehicle retail",8.1,8.1,"BE03-T-H-1","Motor vehicle retailBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","8.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Motor vehicle retail",9.4,9.4,"BE09-T-H-3","Motor vehicle retailBE09-T-H-3","High","Our business requires the repeated acquisition or control of new land","9.4 Our business requires the repeated acquisition or control of new land","This characteristic is likely to apply if the business activity is premised on continuous expansion or if there is a high turnover of site ownership (e.g. real estate development).","No"]
["Motor vehicle retail","9.b","9.b","BE09-E-L-1","Motor vehicle retailBE09-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","9.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Motor vehicle retail",11.3,11.3,"BE11-T-H-4","Motor vehicle retailBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","11.3 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Motor vehicle retail","11.b","11.b","BE11-E-L-1","Motor vehicle retailBE11-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","11.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Motor vehicle retail",14.6,14.6,"BE10-T-H-6","Motor vehicle retailBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Motor vehicle retail","14.a",{"$f":"B13135","v":"14.a"},"BE14-E-H-1","Motor vehicle retailBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Motor vehicle retail",15.8,15.8,"BE17-T-H-8","Motor vehicle retailBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Motor vehicle retail",16.899999999999899,16.900000000000002,"BE17-T-H-2","Motor vehicle retailBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","16.9 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Motor vehicle retail","16.b","16.b","BE16-E-L-1","Motor vehicle retailBE16-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","16.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Motor vehicle retail",17.899999999999899,17.900000000000002,"BE17-T-L-1","Motor vehicle retailBE17-T-L-1","Low","Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","17.9 Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","This characteristic applies to goods that are highly homogenous, which have not undergone significant processing (e.g. raw agricultural inputs). ","No"]
["Motor vehicle retail","19.a",{"$f":"B13194","v":"19.a"},"BE19-E-H-1","Motor vehicle retailBE19-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","19.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Motor vehicle retail",20.100000000000001,20.100000000000001,"BE20-T-H-1","Motor vehicle retailBE20-T-H-1","High","Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","20.1 Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","Ethical breaches refer to activities that by international standards are considered illegal. This applies if the specific nature of the activity is increasing the risk of such ethical breaches.","No"]
["Motor vehicle retail",22.5,22.5,"BE20-T-H-6","Motor vehicle retailBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Non-specialized retail and wholesale",1.4,1.4,"BE01-T-H-4","Non-specialized retail and wholesaleBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Non-specialized retail and wholesale",2.4,2.4,"BE02-T-L-1","Non-specialized retail and wholesaleBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","Yes"]
["Non-specialized retail and wholesale",4.2,{"$f":"ROUNDUP(B13252,3)","v":4.2},"BE04-T-H-2",{"$f":"A13252&\"\"&D13252","v":"Non-specialized retail and wholesaleBE04-T-H-2"},"High","Our business's products are made of multiple product inputs",{"$f":"C13252&\" \"&G13252","v":"4.2 Our business's products are made of multiple product inputs"},"Product inputs are the materials and components which constitute a physical product.\n \nThis characteristic does not apply to services where the sale of physical goods is not central to revenue-generation, even when operational inputs such as vehicles or machinery may be central to the provision of the service (e.g. tour operators which use tour buses). This characteristic does apply for services when supplementary goods made of multiple product inputs are provided to the customer to consume (e.g. some health care and food services where food or medicines are consumed).","No"]
["Non-specialized retail and wholesale",5.2,5.2,"BE05-T-H-1","Non-specialized retail and wholesaleBE05-T-H-1","High","Our business manages, stores or distributes potentially harmful substances as a core activity","5.2 Our business manages, stores or distributes potentially harmful substances as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Non-specialized retail and wholesale",6.1,6.1,"BE01-T-H-2","Non-specialized retail and wholesaleBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","6.1 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Non-specialized retail and wholesale",7.1,7.1,"BE07-T-H-1","Non-specialized retail and wholesaleBE07-T-H-1","High","Our business produces high quantities of operational by-products","7.1 Our business produces high quantities of operational by-products","A by-product is a secondary product derived from a production process, manufacturing process or chemical reaction. It is not the primary product or service being produced. \n\nHigh quantities of operational by-products would represent a defining business feature and would require active and ongoing management.","Yes"]
["Non-specialized retail and wholesale",8.1999999999999904,8.1999999999999993,"BE03-T-H-2","Non-specialized retail and wholesaleBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","8.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Non-specialized retail and wholesale",9.5,9.5,"BE08-T-H-1","Non-specialized retail and wholesaleBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","9.5 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Non-specialized retail and wholesale",11.3,11.3,"BE11-T-H-4","Non-specialized retail and wholesaleBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","11.3 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Non-specialized retail and wholesale",12.1,12.1,"BE11-T-H-3","Non-specialized retail and wholesaleBE11-T-H-3","High","Our business has a significant proportion of temporary workers","12.1 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Non-specialized retail and wholesale","13.a",{"$f":"B13347","v":"13.a"},"BE13-E-H-1","Non-specialized retail and wholesaleBE13-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","13.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Non-specialized retail and wholesale",14.6,14.6,"BE10-T-H-6","Non-specialized retail and wholesaleBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Non-specialized retail and wholesale",14.17,14.17,"BE13-T-H-1","Non-specialized retail and wholesaleBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","14.17 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Non-specialized retail and wholesale",15.9,15.9,"BE17-T-L-3","Non-specialized retail and wholesaleBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","15.9 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Non-specialized retail and wholesale",16.600000000000001,16.600000000000001,"BE15-T-H-6","Non-specialized retail and wholesaleBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Non-specialized retail and wholesale",17.100000000000001,17.100000000000001,"BE17-T-H-1","Non-specialized retail and wholesaleBE17-T-H-1","High","Our business's goods may contain harmful substances","17.1 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Non-specialized retail and wholesale",19.100000000000001,19.100000000000001,"BE19-T-H-1","Non-specialized retail and wholesaleBE19-T-H-1","High","Our business's products or key components within products are designed for single or temporary use","19.1 Our business's products or key components within products are designed for single or temporary use","Temporary use includes products that have a lifespan of less than a year. This characteristic is not applicable to goods which end up fully consumed.","No"]
["Non-specialized retail and wholesale",20.2,20.2,"BE20-T-H-2","Non-specialized retail and wholesaleBE20-T-H-2","High","Our business's goods and services are intended to impact people's health","20.2 Our business's goods and services are intended to impact people's health","This characteristic applies to goods and services which directly target people's physical or mental health. Examples include pharmaceutical products and healthcare services. \n\nIt excludes goods and services which indirectly facilitate health improvements, such as wearable technology or wellbeing-related services.","No"]
["Non-specialized retail and wholesale","20.a",{"$f":"B13436","v":"20.a"},"BE20-E-H-1","Non-specialized retail and wholesaleBE20-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","20.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Non-specialized retail and wholesale",22.6,22.6,"BE22-T-H-4","Non-specialized retail and wholesaleBE22-T-H-4","High","Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","22.6 Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","This applies where there is either a precedent for lobbying or an anticipated growth in lobbying against advancing social and environmental legislation. A growth in lobbying can be expected where there has already been substantial discussion about incoming legislation that will threaten the ability to do business as usual. Examples include a carbon tax or sugar tax.","No"]
["Food and beverage retail",1.1000000000000001,1.1000000000000001,"BE01-T-H-1","Food and beverage retailBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","1.1 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Food and beverage retail",2.5,2.5,"BE02-C-O-L-1","Food and beverage retailBE02-C-O-L-1","Low","Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","2.5 Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","This characteristic applies when all company owned or controlled sites are in areas designated as ‘low risk’ by the WRI Water Risk Atlas, and where it is reasonable to expect standard wastewater treatment utilities to neutralise wastewater to safe discharge characteristics.","NA"]
["Food and beverage retail","3.a",{"$f":"B13481","v":"3.a"},"BE03-E-H-1","Food and beverage retailBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Food and beverage retail",5.3,5.3,"BE05-T-H-2","Food and beverage retailBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","No"]
["Food and beverage retail",7.2,7.2,"BE07-T-H-2","Food and beverage retailBE07-T-H-2","High","Our business's operations generate high quantities of hazardous waste","7.2 Our business's operations generate high quantities of hazardous waste","Waste is considered hazardous if it is flammable, corrosive, highly reactive or toxic. High quantities of hazardous waste would represent a defining business feature and would require active and ongoing management.","No"]
["Food and beverage retail",8.4,8.4,"BE03-T-H-4","Food and beverage retailBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Food and beverage retail",9.5,9.5,"BE08-T-H-1","Food and beverage retailBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","9.5 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Food and beverage retail",10.1,10.1,"BE10-T-H-1","Food and beverage retailBE10-T-H-1","High","Our business's activities may expose employees to harmful substances","10.1 Our business's activities may expose employees to harmful substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Food and beverage retail",11.4,11.4,"BE11-T-H-5","Food and beverage retailBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","11.4 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Food and beverage retail",12.2,12.2,"BE11-T-H-4","Food and beverage retailBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","12.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Food and beverage retail",13.1,13.1,"BE13-T-H-1","Food and beverage retailBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Food and beverage retail",14.9,14.9,"BE11-T-H-3","Food and beverage retailBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Food and beverage retail",15.7,15.7,"BE15-T-H-7","Food and beverage retailBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","15.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Food and beverage retail",16.600000000000001,16.600000000000001,"BE15-T-H-6","Food and beverage retailBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Food and beverage retail",17.100000000000001,17.100000000000001,"BE17-T-H-1","Food and beverage retailBE17-T-H-1","High","Our business's goods may contain harmful substances","17.1 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Food and beverage retail",17.11,17.11,"BE17-T-L-2","Food and beverage retailBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","No"]
["Food and beverage retail",19.2,19.2,"BE19-T-H-3","Food and beverage retailBE19-T-H-3","High","Our business's products require disassembly by the end user to be repurposed","19.2 Our business's products require disassembly by the end user to be repurposed","This characteristic typically applies to physical goods whose material composition can make it difficult to recycle via municipal waste infrastructure. Examples include electrical goods and batteries. ","No"]
["Food and beverage retail",20.3,20.3,"BE23-T-H-1","Food and beverage retailBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Food and beverage retail",21.2,21.2,"BE21-T-H-2","Food and beverage retailBE21-T-H-2","High","Our business's activities are premised on the movement between multiple countries or jurisdictions","21.2 Our business's activities are premised on the movement between multiple countries or jurisdictions","This characteristic applies to companies that earn a significant portion of income from the transport goods or people across national or tax borders as part of their product or service offering. \n\nOperating in multiple jurisdictions often means that companies need to divide the costs of inputs and labour, and split the revenues earned from the good or service between the different tax jurisdictions. This can require judgment calls and a degree of subjectivity, increasing the risk that companies either inadvertently misallocate taxable income, or use the opportunity to strategically minimize their taxes owed by allocating more income to the lower-tax jurisdiction.","No"]
["Food and beverage retail","23.a",{"$f":"B13689","v":"23.a"},"BE23-E-H-1","Food and beverage retailBE23-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","23.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Electronic products and equipment retail",2.5,2.5,"BE02-C-O-L-1","Electronic products and equipment retailBE02-C-O-L-1","Low","Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","2.5 Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","This characteristic applies when all company owned or controlled sites are in areas designated as ‘low risk’ by the WRI Water Risk Atlas, and where it is reasonable to expect standard wastewater treatment utilities to neutralise wastewater to safe discharge characteristics.","NA"]
["Electronic products and equipment retail","2.a",{"$f":"B13705","v":"2.a"},"BE02-E-H-1","Electronic products and equipment retailBE02-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","2.a None of the high risk characteristics adequately describe why this business is high risk",null,"NA"]
["Electronic products and equipment retail",5.3,5.3,"BE05-T-H-2","Electronic products and equipment retailBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","No"]
["Electronic products and equipment retail","5.b","5.b","BE05-E-L-1","Electronic products and equipment retailBE05-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","5.b None of the low risk characteristics adequately describe why this business is low risk",null,"NA"]
["Electronic products and equipment retail",7.3,7.3,"BE07-T-H-3","Electronic products and equipment retailBE07-T-H-3","High","Our business' core product inputs are perishable","7.3 Our business' core product inputs are perishable","A core input is one that is embedded into, or necessarily consumed in the creation of physical goods. A perishable input is one that decays quickly.","No"]
["Electronic products and equipment retail",8.4,8.4,"BE03-T-H-4","Electronic products and equipment retailBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Electronic products and equipment retail",9.4,9.4,"BE09-T-H-3","Electronic products and equipment retailBE09-T-H-3","High","Our business requires the repeated acquisition or control of new land","9.4 Our business requires the repeated acquisition or control of new land","This characteristic is likely to apply if the business activity is premised on continuous expansion or if there is a high turnover of site ownership (e.g. real estate development).","No"]
["Electronic products and equipment retail",10.1999999999999,10.199999999999999,"BE10-T-H-2","Electronic products and equipment retailBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","10.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","No"]
["Electronic products and equipment retail",12.2,12.2,"BE11-T-H-4","Electronic products and equipment retailBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","12.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Electronic products and equipment retail",12.3,12.3,"BE11-T-H-5","Electronic products and equipment retailBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","12.3 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Electronic products and equipment retail",14.9,14.9,"BE11-T-H-3","Electronic products and equipment retailBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Electronic products and equipment retail",14.19,14.19,"BE13-C-O-H-1","Electronic products and equipment retailBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","14.19 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Electronic products and equipment retail","15.a",{"$f":"B13843","v":"15.a"},"BE15-E-H-1","Electronic products and equipment retailBE15-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","15.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Electronic products and equipment retail",16.8,16.8,"BE17-T-H-1","Electronic products and equipment retailBE17-T-H-1","High","Our business's goods may contain harmful substances","16.8 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Electronic products and equipment retail",17.5,17.5,"BE17-T-H-5","Electronic products and equipment retailBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","17.5 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Electronic products and equipment retail",17.12,17.12,"BE17-T-L-3","Electronic products and equipment retailBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","17.12 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Electronic products and equipment retail",20.3,20.3,"BE23-T-H-1","Electronic products and equipment retailBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Electronic products and equipment retail",20.399999999999899,20.400000000000002,"BE20-T-H-3","Electronic products and equipment retailBE20-T-H-3","High","Our business collects or handles sensitive information and personal data","20.4 Our business collects or handles sensitive information and personal data","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Electronic products and equipment retail",22.8,22.8,"BE22-C-S-L-1","Electronic products and equipment retailBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Cleaning products and cosmetics retail",1.3,1.3,"BE01-T-H-3","Cleaning products and cosmetics retailBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","1.3 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","No"]
["Cleaning products and cosmetics retail","2.b","2.b","BE02-E-L-1","Cleaning products and cosmetics retailBE02-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","2.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Cleaning products and cosmetics retail",4.3,4.3,"BE04-T-H-3","Cleaning products and cosmetics retailBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","No"]
["Cleaning products and cosmetics retail",5.4,5.4,"BE05-T-H-3","Cleaning products and cosmetics retailBE05-T-H-3","High","Our business generates significant quantities of harmful substances as an operational by-product","5.4 Our business generates significant quantities of harmful substances as an operational by-product","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic applies to operational activities that could reasonably be expected to contribute to air, water or soil pollution via emission of harmful substances.","No"]
["Cleaning products and cosmetics retail",6.1,6.1,"BE01-T-H-2","Cleaning products and cosmetics retailBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","6.1 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Cleaning products and cosmetics retail",8.4,8.4,"BE03-T-H-4","Cleaning products and cosmetics retailBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Cleaning products and cosmetics retail",8.5,8.5,"BE05-T-H-4","Cleaning products and cosmetics retailBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","8.5 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Cleaning products and cosmetics retail",10.3,10.3,"BE10-T-H-3","Cleaning products and cosmetics retailBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","10.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Cleaning products and cosmetics retail",11.2,{"$f":"ROUNDUP(B14020,3)","v":11.2},"BE11-T-H-3",{"$f":"A14020&\"\"&D14020","v":"Cleaning products and cosmetics retailBE11-T-H-3"},"High","Our business has a significant proportion of temporary workers",{"$f":"C14020&\" \"&G14020","v":"11.2 Our business has a significant proportion of temporary workers"},"This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Cleaning products and cosmetics retail",12.2,12.2,"BE11-T-H-4","Cleaning products and cosmetics retailBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","12.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Cleaning products and cosmetics retail",13.2,13.2,"BE11-T-H-4","Cleaning products and cosmetics retailBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","13.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Cleaning products and cosmetics retail",14.11,14.11,"BE11-T-H-4","Cleaning products and cosmetics retailBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","14.11 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Cleaning products and cosmetics retail","14.a",{"$f":"B14063","v":"14.a"},"BE14-E-H-1","Cleaning products and cosmetics retailBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Cleaning products and cosmetics retail",16.8,{"$f":"ROUNDUP(B14084,3)","v":16.8},"BE17-T-H-1",{"$f":"A14084&\"\"&D14084","v":"Cleaning products and cosmetics retailBE17-T-H-1"},"High","Our business's goods may contain harmful substances",{"$f":"C14084&\" \"&G14084","v":"16.8 Our business's goods may contain harmful substances"},"\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Cleaning products and cosmetics retail",16.899999999999899,16.900000000000002,"BE17-T-H-2","Cleaning products and cosmetics retailBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","16.9 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Cleaning products and cosmetics retail","17.a",{"$f":"B14106","v":"17.a"},"BE17-E-H-1","Cleaning products and cosmetics retailBE17-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","17.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Cleaning products and cosmetics retail",18.2,18.2,"BE18-T-H-2","Cleaning products and cosmetics retailBE18-T-H-2","High","Our business's products are themselves a greenhouse gas","18.2 Our business's products are themselves a greenhouse gas","Examples include, but are not limited to, carbon dioxide, methane, ozone, nitrous oxide, and chlorofluorocarbons.","No"]
["Cleaning products and cosmetics retail",20.399999999999899,20.400000000000002,"BE20-T-H-3","Cleaning products and cosmetics retailBE20-T-H-3","High","Our business collects or handles sensitive information and personal data","20.4 Our business collects or handles sensitive information and personal data","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Cleaning products and cosmetics retail",21.3,21.3,"BE21-C-S-H-1","Cleaning products and cosmetics retailBE21-C-S-H-1","High","Our business has a complex structure where there is no immediate transparency of ownership and/or control","21.3 Our business has a complex structure where there is no immediate transparency of ownership and/or control","Ownership and control are somewhat intertwined concepts. Control relates to the ultimate operational decisions of a company. Control is often tied to the beneficial owners of a company.\n\nA beneficial owner is that who either: ultimately owns or controls more than 25% of a company’s shares or voting rights (whether directly or indirectly); or exercises controls over the management of the company in any other way.\n\nIf a company has several layers of corporate officers, shareholders and personal service companies it makes it difficult to see who the beneficial owners are.\n\nGood practice would be clearly stating the beneficial owners of all shareholdings of more than 10% in the company.","NA"]
["Cleaning products and cosmetics retail","22.a",{"$f":"B14149","v":"22.a"},"BE22-E-H-1","Cleaning products and cosmetics retailBE22-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","22.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Textile and apparel retail",1.4,1.4,"BE01-T-H-4","Textile and apparel retailBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Textile and apparel retail",4.0999999999999899,4.1000000000000005,"BE04-T-H-1","Textile and apparel retailBE04-T-H-1","High","Our business transforms, refines or combines raw materials","4.1 Our business transforms, refines or combines raw materials","Raw materials are substances in their natural state that will be used in the primary production of other goods.\n\nExamples include many kinds of manufacturing, such as that of most foods, petroleum products and chemicals.","No"]
["Textile and apparel retail",4.2,4.2,"BE04-T-H-2","Textile and apparel retailBE04-T-H-2","High","Our business's products are made of multiple product inputs","4.2 Our business's products are made of multiple product inputs","Product inputs are the materials and components which constitute a physical product.\n \nThis characteristic does not apply to services where the sale of physical goods is not central to revenue-generation, even when operational inputs such as vehicles or machinery may be central to the provision of the service (e.g. tour operators which use tour buses). This characteristic does apply for services when supplementary goods made of multiple product inputs are provided to the customer to consume (e.g. some health care and food services where food or medicines are consumed).","No"]
["Textile and apparel retail",6.3,6.3,"BE01-T-H-4","Textile and apparel retailBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Textile and apparel retail",7.4,7.4,"BE07-T-H-4","Textile and apparel retailBE07-T-H-4","High","Our business's products are perishable","7.4 Our business's products are perishable","A perishable product is one that decays quickly. Examples include food-based products and pharmaceuticals.","No"]
["Textile and apparel retail",8.5,8.5,"BE05-T-H-4","Textile and apparel retailBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","8.5 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Textile and apparel retail",9.4,9.4,"BE09-T-H-3","Textile and apparel retailBE09-T-H-3","High","Our business requires the repeated acquisition or control of new land","9.4 Our business requires the repeated acquisition or control of new land","This characteristic is likely to apply if the business activity is premised on continuous expansion or if there is a high turnover of site ownership (e.g. real estate development).","No"]
["Textile and apparel retail",10.4,10.4,"BE10-T-H-4","Textile and apparel retailBE10-T-H-4","High","Our business uses heavy machinery","10.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Textile and apparel retail",11.3,11.3,"BE11-T-H-4","Textile and apparel retailBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","11.3 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Textile and apparel retail",13.3,13.3,"BE13-C-O-H-1","Textile and apparel retailBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","13.3 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Textile and apparel retail",14.8,14.8,"BE11-T-H-1","Textile and apparel retailBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","14.8 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Textile and apparel retail","14.a",{"$f":"B14295","v":"14.a"},"BE14-E-H-1","Textile and apparel retailBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Textile and apparel retail","15.b","15.b","BE15-E-L-1","Textile and apparel retailBE15-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","15.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Textile and apparel retail",16.899999999999899,16.900000000000002,"BE17-T-H-2","Textile and apparel retailBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","16.9 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Textile and apparel retail","16.b","16.b","BE16-E-L-1","Textile and apparel retailBE16-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","16.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Textile and apparel retail","17.b","17.b","BE17-E-L-1","Textile and apparel retailBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Textile and apparel retail",19.100000000000001,19.100000000000001,"BE19-T-H-1","Textile and apparel retailBE19-T-H-1","High","Our business's products or key components within products are designed for single or temporary use","19.1 Our business's products or key components within products are designed for single or temporary use","Temporary use includes products that have a lifespan of less than a year. This characteristic is not applicable to goods which end up fully consumed.","Yes"]
["Textile and apparel retail",21.1,21.1,"BE21-T-H-1","Textile and apparel retailBE21-T-H-1","High","Our business's value largely resides in intangible assets that are not tied to physical locations","21.1 Our business's value largely resides in intangible assets that are not tied to physical locations","This characteristic applies to businesses where a significant portion of their fixed assets are made up of intangible assets. Intangible assets are non-physical assets owned by the business, such as patents, product recipes, copyrights, and intellectual property.\n\nHaving significant levels of intangible assets increases the risk of not paying the right tax in the right place, as intangible assets can often be moved between subsidiaries in the same company or across the borders of tax jurisdictions. This can be done without causing any impact on the day-to-day operation of the company, but with serious implications to tax rates. This disconnect makes it possible for companies to structure their taxes in a way that doesn't reflect the 'economic reality' of how and where income is generated.","No"]
["Textile and apparel retail",21.4,21.4,"BE21-C-S-H-2","Textile and apparel retailBE21-C-S-H-2","High","Our business is registered in a recognised 'tax haven'","21.4 Our business is registered in a recognised 'tax haven'","A tax haven is generally an offshore country that offers foreign individuals and businesses little or no tax liability. Examples include the Cayman Islands, Bermuda, Switzerland and Jersey.","NA"]
["Sale of gas and electricity",1.4,1.4,"BE01-T-H-4","Sale of gas and electricityBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Sale of gas and electricity",3.1,3.1,"BE03-T-H-1","Sale of gas and electricityBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Sale of gas and electricity",4.2,4.2,"BE04-T-H-2","Sale of gas and electricityBE04-T-H-2","High","Our business's products are made of multiple product inputs","4.2 Our business's products are made of multiple product inputs","Product inputs are the materials and components which constitute a physical product.\n \nThis characteristic does not apply to services where the sale of physical goods is not central to revenue-generation, even when operational inputs such as vehicles or machinery may be central to the provision of the service (e.g. tour operators which use tour buses). This characteristic does apply for services when supplementary goods made of multiple product inputs are provided to the customer to consume (e.g. some health care and food services where food or medicines are consumed).","No"]
["Sale of gas and electricity",5.2,5.2,"BE05-T-H-1","Sale of gas and electricityBE05-T-H-1","High","Our business manages, stores or distributes potentially harmful substances as a core activity","5.2 Our business manages, stores or distributes potentially harmful substances as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Sale of gas and electricity",6.3,6.3,"BE01-T-H-4","Sale of gas and electricityBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Sale of gas and electricity",7.3,7.3,"BE07-T-H-3","Sale of gas and electricityBE07-T-H-3","High","Our business' core product inputs are perishable","7.3 Our business' core product inputs are perishable","A core input is one that is embedded into, or necessarily consumed in the creation of physical goods. A perishable input is one that decays quickly.","No"]
["Sale of gas and electricity",8.6,8.6,"BE08-T-H-1","Sale of gas and electricityBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","8.6 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Sale of gas and electricity",9.5,9.5,"BE08-T-H-1","Sale of gas and electricityBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","9.5 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Sale of gas and electricity",11.3,11.3,"BE11-T-H-4","Sale of gas and electricityBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","11.3 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Sale of gas and electricity",12.5,12.5,"BE11-T-H-6","Sale of gas and electricityBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Sale of gas and electricity","13.a",{"$f":"B14507","v":"13.a"},"BE13-E-H-1","Sale of gas and electricityBE13-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","13.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Sale of gas and electricity",14.8,14.8,"BE11-T-H-1","Sale of gas and electricityBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","14.8 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Sale of gas and electricity",14.19,14.19,"BE13-C-O-H-1","Sale of gas and electricityBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","14.19 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Sale of gas and electricity",15.9,15.9,"BE17-T-L-3","Sale of gas and electricityBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","15.9 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Sale of gas and electricity",16.11,16.11,"BE17-T-H-3","Sale of gas and electricityBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","16.11 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Sale of gas and electricity",17.100000000000001,17.100000000000001,"BE17-T-H-1","Sale of gas and electricityBE17-T-H-1","High","Our business's goods may contain harmful substances","17.1 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Sale of gas and electricity",19.100000000000001,19.100000000000001,"BE19-T-H-1","Sale of gas and electricityBE19-T-H-1","High","Our business's products or key components within products are designed for single or temporary use","19.1 Our business's products or key components within products are designed for single or temporary use","Temporary use includes products that have a lifespan of less than a year. This characteristic is not applicable to goods which end up fully consumed.","No"]
["Sale of gas and electricity",20.6,20.6,"BE17-T-H-8","Sale of gas and electricityBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Sale of gas and electricity",21.5,21.5,"BE21-C-S-L-1","Sale of gas and electricityBE21-C-S-L-1","Low","Our business is a registered charity","21.5 Our business is a registered charity","A charity is an organisation with specific purposes defined in law to be charitable, and is exclusively for public benefit.","NA"]
["Sale of gas and electricity",22.4,22.4,"BE22-T-H-3","Sale of gas and electricityBE22-T-H-3","High","Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","22.4 Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","This characteristic applies where the company may have a financial interest in inhibiting research and/or regulation around the social or environmental impacts of substances (typically metals, minerals or chemicals), which may undermine employee or customer health.","No"]
["Consumer durables retail",1.5,1.5,"BE01-T-H-5","Consumer durables retailBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","1.5 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Consumer durables retail",2.5,2.5,"BE02-C-O-L-1","Consumer durables retailBE02-C-O-L-1","Low","Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","2.5 Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","This characteristic applies when all company owned or controlled sites are in areas designated as ‘low risk’ by the WRI Water Risk Atlas, and where it is reasonable to expect standard wastewater treatment utilities to neutralise wastewater to safe discharge characteristics.","NA"]
["Consumer durables retail",4.3,4.3,"BE04-T-H-3","Consumer durables retailBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","No"]
["Consumer durables retail",5.3,5.3,"BE05-T-H-2","Consumer durables retailBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","No"]
["Consumer durables retail",7.2,7.2,"BE07-T-H-2","Consumer durables retailBE07-T-H-2","High","Our business's operations generate high quantities of hazardous waste","7.2 Our business's operations generate high quantities of hazardous waste","Waste is considered hazardous if it is flammable, corrosive, highly reactive or toxic. High quantities of hazardous waste would represent a defining business feature and would require active and ongoing management.","No"]
["Consumer durables retail",8.6999999999999904,8.6999999999999993,"BE08-T-H-2","Consumer durables retailBE08-T-H-2","High","Our business is likely to operate in or near areas of high biodiversity or cultural value","8.7 Our business is likely to operate in or near areas of high biodiversity or cultural value","A biodiverse area is one with high concentrations of endemic or rare species that are significant at a global or regional level. Examples include rainforests or mangroves. \n\nAn area of cultural value is one of cultural, archaeological, historical, religious or sacred significance. Examples include land belonging to indigenous peoples.\n\nThis characteristic applies to activities which require very specific natural environments to operate (e.g. various forms of aquaculture).","No"]
["Consumer durables retail",9.6,9.6,"BE09-T-H-4","Consumer durables retailBE09-T-H-4","High","Our business may have the potential to disrupt local activities and livelihoods","9.6 Our business may have the potential to disrupt local activities and livelihoods","This characteristic captures a variety of disruptive activities not explicitly covered elsewhere. Examples include noise pollution or genetic cross-contamination.","No"]
["Consumer durables retail",10.5,10.5,"BE10-T-H-5","Consumer durables retailBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","10.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","No"]
["Consumer durables retail",11.4,11.4,"BE11-T-H-5","Consumer durables retailBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","11.4 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Consumer durables retail",12.2,12.2,"BE11-T-H-4","Consumer durables retailBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","12.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Consumer durables retail","13.b","13.b","BE13-E-L-1","Consumer durables retailBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Consumer durables retail",14.9,14.9,"BE11-T-H-3","Consumer durables retailBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Consumer durables retail",15.11,15.11,"BE15-T-L-2","Consumer durables retailBE15-T-L-2","Low","Our business sells physical products to other businesses, with low risk of product misuse","15.11 Our business sells physical products to other businesses, with low risk of product misuse","This characteristic predominantly applies to product components which are sold on to form part of larger or more complex products. Examples include semiconductors and car parts.\n\nThis characteristic does not apply to products that may have significant operational impacts, if the communication of such impacts are likely to influence customer decision-making. For example, this characteristic does not apply to livestock rearing, as communication on animal welfare and/or use of antibiotics may influence end-customer decisions. ","No"]
["Consumer durables retail",16.12,16.12,"BE17-T-H-4","Consumer durables retailBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","16.12 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Consumer durables retail",16.149999999999899,16.150000000000002,"BE17-T-H-7","Consumer durables retailBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","16.15 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Consumer durables retail",18.100000000000001,18.100000000000001,"BE18-T-H-1","Consumer durables retailBE18-T-H-1","High","Our business's products depend on fossil fuels to operate","18.1 Our business's products depend on fossil fuels to operate","This characteristic applies to products which force users to emit greenhouse gases when used as intended. Examples include the manufacture and sale of machinery dependent on fossil fuel combustion.\n\nThis characteristic does not apply to electric goods which can be powered by batteries or power outlets. \n","No"]
["Consumer durables retail",19.2,19.2,"BE19-T-H-3","Consumer durables retailBE19-T-H-3","High","Our business's products require disassembly by the end user to be repurposed","19.2 Our business's products require disassembly by the end user to be repurposed","This characteristic typically applies to physical goods whose material composition can make it difficult to recycle via municipal waste infrastructure. Examples include electrical goods and batteries. ","No"]
["Consumer durables retail",20.3,20.3,"BE23-T-H-1","Consumer durables retailBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Consumer durables retail","21.a",{"$f":"B14835","v":"21.a"},"BE21-E-H-1","Consumer durables retailBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Consumer durables retail",22.8,22.8,"BE22-C-S-L-1","Consumer durables retailBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Fuel retail",1.7,1.7,"BE01-C-O-L-1","Fuel retailBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Fuel retail",3.2,3.2,"BE03-T-H-2","Fuel retailBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","3.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Fuel retail",5.3,5.3,"BE05-T-H-2","Fuel retailBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","No"]
["Fuel retail",6.4,6.4,"BE01-T-H-5","Fuel retailBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","6.4 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Fuel retail",7.3,7.3,"BE07-T-H-3","Fuel retailBE07-T-H-3","High","Our business' core product inputs are perishable","7.3 Our business' core product inputs are perishable","A core input is one that is embedded into, or necessarily consumed in the creation of physical goods. A perishable input is one that decays quickly.","No"]
["Fuel retail",8.4,8.4,"BE03-T-H-4","Fuel retailBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Fuel retail",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Fuel retailBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Fuel retail",10.3,10.3,"BE10-T-H-3","Fuel retailBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","10.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","Yes"]
["Fuel retail",12.4,12.4,"BE12-T-H-1","Fuel retailBE12-T-H-1","High","Our business's activities risk relying on child or forced labour","12.4 Our business's activities risk relying on child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","No"]
["Fuel retail","13.b","13.b","BE13-E-L-1","Fuel retailBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Fuel retail",14.9,14.9,"BE11-T-H-3","Fuel retailBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Fuel retail",15.2,15.2,"BE15-T-H-2","Fuel retailBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","15.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Fuel retail","15.a",{"$f":"B15003","v":"15.a"},"BE15-E-H-1","Fuel retailBE15-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","15.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fuel retail",16.13,16.13,"BE17-T-H-5","Fuel retailBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","Yes"]
["Fuel retail",17.3,17.3,"BE17-T-H-3","Fuel retailBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","17.3 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Fuel retail",18.399999999999899,18.400000000000002,"BE18-T-H-4","Fuel retailBE18-T-H-4","High","Our business's products contain greenhouse gases which may be emitted during use or at end of life","18.4 Our business's products contain greenhouse gases which may be emitted during use or at end of life","This characteristic applies to products which contain greenhouse gases in their formulations. Examples include pressurized containers that utilize nitrous oxide, and products that contain hydrofluorocarbons such as some refrigerants and tire inflators.","No"]
["Fuel retail",19.3,19.3,"BE19-T-H-4","Fuel retailBE19-T-H-4","High","Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","19.3 Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","This includes physical goods which are typically replaced or which need replacing within 10 years.","No"]
["Fuel retail","21.a",{"$f":"B15067","v":"21.a"},"BE21-E-H-1","Fuel retailBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Fuel retail",22.8,22.8,"BE22-C-S-L-1","Fuel retailBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Machinery retail",1.7,1.7,"BE01-C-O-L-1","Machinery retailBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Machinery retail","2.b","2.b","BE02-E-L-1","Machinery retailBE02-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","2.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Machinery retail",4.5,4.5,"BE04-T-H-5","Machinery retailBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","Yes"]
["Machinery retail",5.6,5.6,"BE05-T-H-4","Machinery retailBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","5.6 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Machinery retail",6.1,6.1,"BE01-T-H-2","Machinery retailBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","6.1 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Machinery retail",7.4,7.4,"BE07-T-H-4","Machinery retailBE07-T-H-4","High","Our business's products are perishable","7.4 Our business's products are perishable","A perishable product is one that decays quickly. Examples include food-based products and pharmaceuticals.","No"]
["Machinery retail",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Machinery retailBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Machinery retail",10.3,10.3,"BE10-T-H-3","Machinery retailBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","10.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Machinery retail",11.6,11.6,"BE11-T-H-7","Machinery retailBE11-T-H-7","High","Our business is part of the gig-economy","11.6 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Machinery retail",12.4,12.4,"BE12-T-H-1","Machinery retailBE12-T-H-1","High","Our business's activities risk relying on child or forced labour","12.4 Our business's activities risk relying on child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","No"]
["Machinery retail","13.a",{"$f":"B15203","v":"13.a"},"BE13-E-H-1","Machinery retailBE13-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","13.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Machinery retail",14.11,14.11,"BE11-T-H-4","Machinery retailBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","14.11 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Machinery retail","14.a",{"$f":"B15223","v":"14.a"},"BE14-E-H-1","Machinery retailBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Machinery retail","15.b","15.b","BE15-E-L-1",{"$f":"A15236&\"\"&D15236","v":"Machinery retailBE15-E-L-1"},"Low","None of the low risk characteristics adequately describe why this business is low risk",{"$f":"C15236&\" \"&G15236","v":"15.b None of the low risk characteristics adequately describe why this business is low risk"},null,"No"]
["Machinery retail",17.3,17.3,"BE17-T-H-3","Machinery retailBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","17.3 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Machinery retail",18.3,18.3,"BE18-T-H-3","Machinery retailBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Machinery retail",19.399999999999899,19.400000000000002,"BE19-T-L-1","Machinery retailBE19-T-L-1","Low","Our business does not sell physical goods","19.4 Our business does not sell physical goods","This characteristic applies to most services (e.g. professional services).\n \nThis characteristic does not apply to services which provide physical goods to customers in support of that service as a central part of revenue-generation (e.g. food and beverage services). ","Yes"]
["Machinery retail","20.a",{"$f":"B15292","v":"20.a"},"BE20-E-H-1","Machinery retailBE20-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","20.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Machinery retail","21.b","21.b","BE21-E-L-1",{"$f":"A15300&\"\"&D15300","v":"Machinery retailBE21-E-L-1"},"Low","None of the low risk characteristics adequately describe why this business is low risk",{"$f":"C15300&\" \"&G15300","v":"21.b None of the low risk characteristics adequately describe why this business is low risk"},null,"No"]
["Machinery retail","22.a",{"$f":"B15309","v":"22.a"},"BE22-E-H-1","Machinery retailBE22-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","22.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Tobacco product retail",1.4,1.4,"BE01-T-H-4","Tobacco product retailBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Tobacco product retail",3.1,3.1,"BE03-T-H-1","Tobacco product retailBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Tobacco product retail",5.5,5.5,"BE01-T-H-1","Tobacco product retailBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","5.5 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Tobacco product retail",6.6,6.6,"BE06-T-H-1","Tobacco product retailBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","No"]
["Tobacco product retail",7.5,7.5,"BE07-T-L-1","Tobacco product retailBE07-T-L-1","Low","Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","7.5 Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","This characteristic applies if a company sells virtual or digital products, or if a company provides a service that is supported by digital platforms. Examples include professional services and digital media.","No"]
["Tobacco product retail",8.5,8.5,"BE05-T-H-4","Tobacco product retailBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","8.5 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Tobacco product retail",9.8000000000000007,9.8000000000000007,"BE09-T-H-5","Tobacco product retailBE09-T-H-5","High","Our business's activities emit high amounts of harmful substances into nature","9.8 Our business's activities emit high amounts of harmful substances into nature","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic only applies if the harmful substances are likely to have a direct negative impact on local communities. If a business activity emits harmful substances, but these are unlikely to escape from company premises into nature due to operating processes, this characteristic does not apply. \n","No"]
["Tobacco product retail",10.4,10.4,"BE10-T-H-4","Tobacco product retailBE10-T-H-4","High","Our business uses heavy machinery","10.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Tobacco product retail",11.7,11.7,"BE11-T-H-8","Tobacco product retailBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Tobacco product retail",12.5,12.5,"BE11-T-H-6","Tobacco product retailBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","Yes"]
["Tobacco product retail",14.12,14.12,"BE11-T-H-5","Tobacco product retailBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","14.12 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Tobacco product retail","14.b","14.b","BE14-E-L-1","Tobacco product retailBE14-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","14.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Tobacco product retail","15.b","15.b","BE15-E-L-1","Tobacco product retailBE15-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","15.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Tobacco product retail",16.899999999999899,16.900000000000002,"BE17-T-H-2","Tobacco product retailBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","16.9 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Tobacco product retail",17.399999999999899,17.400000000000002,"BE17-T-H-4","Tobacco product retailBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","17.4 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Tobacco product retail","17.b","17.b","BE17-E-L-1","Tobacco product retailBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Tobacco product retail",19.5,19.5,"BE19-T-L-2","Tobacco product retailBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Tobacco product retail",20.6,20.6,"BE17-T-H-8","Tobacco product retailBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","Yes"]
["Tobacco product retail",22.2,22.2,"BE08-T-H-1","Tobacco product retailBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Construction materials and metals retail","1.a",{"$f":"B15554","v":"1.a"},"BE01-E-H-1","Construction materials and metals retailBE01-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","1.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Construction materials and metals retail",3.1,3.1,"BE03-T-H-1","Construction materials and metals retailBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Construction materials and metals retail",4.2,4.2,"BE04-T-H-2","Construction materials and metals retailBE04-T-H-2","High","Our business's products are made of multiple product inputs","4.2 Our business's products are made of multiple product inputs","Product inputs are the materials and components which constitute a physical product.\n \nThis characteristic does not apply to services where the sale of physical goods is not central to revenue-generation, even when operational inputs such as vehicles or machinery may be central to the provision of the service (e.g. tour operators which use tour buses). This characteristic does apply for services when supplementary goods made of multiple product inputs are provided to the customer to consume (e.g. some health care and food services where food or medicines are consumed).","No"]
["Construction materials and metals retail",5.6,5.6,"BE05-T-H-4","Construction materials and metals retailBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","5.6 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Construction materials and metals retail",6.3,6.3,"BE01-T-H-4","Construction materials and metals retailBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Construction materials and metals retail",7.6,7.6,"BE07-T-L-2","Construction materials and metals retailBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Construction materials and metals retail",8.6999999999999904,8.6999999999999993,"BE08-T-H-2","Construction materials and metals retailBE08-T-H-2","High","Our business is likely to operate in or near areas of high biodiversity or cultural value","8.7 Our business is likely to operate in or near areas of high biodiversity or cultural value","A biodiverse area is one with high concentrations of endemic or rare species that are significant at a global or regional level. Examples include rainforests or mangroves. \n\nAn area of cultural value is one of cultural, archaeological, historical, religious or sacred significance. Examples include land belonging to indigenous peoples.\n\nThis characteristic applies to activities which require very specific natural environments to operate (e.g. various forms of aquaculture).","No"]
["Construction materials and metals retail",10.4,10.4,"BE10-T-H-4","Construction materials and metals retailBE10-T-H-4","High","Our business uses heavy machinery","10.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Construction materials and metals retail",11.7,11.7,"BE11-T-H-8","Construction materials and metals retailBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Construction materials and metals retail",12.5,12.5,"BE11-T-H-6","Construction materials and metals retailBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Construction materials and metals retail",14.3,14.3,"BE10-T-H-3","Construction materials and metals retailBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Construction materials and metals retail",14.13,14.13,"BE12-T-H-1","Construction materials and metals retailBE12-T-H-1","High","Our business's activities have documented cases of child or forced labour","14.13 Our business's activities have documented cases of child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","No"]
["Construction materials and metals retail",15.1,15.1,"BE15-T-H-1","Construction materials and metals retailBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","15.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","Yes"]
["Construction materials and metals retail",16.2,16.2,"BE15-T-H-2","Construction materials and metals retailBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Construction materials and metals retail",16.170000000000002,16.170000000000002,"BE17-T-L-3","Construction materials and metals retailBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","16.17 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Construction materials and metals retail","17.b","17.b","BE17-E-L-1","Construction materials and metals retailBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Construction materials and metals retail",19.5,19.5,"BE19-T-L-2","Construction materials and metals retailBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Construction materials and metals retail",20.6,20.6,"BE17-T-H-8","Construction materials and metals retailBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Construction materials and metals retail",22.2,22.2,"BE08-T-H-1","Construction materials and metals retailBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Construction materials and metals retail",23.1,23.1,"BE23-T-H-1","Construction materials and metals retailBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","23.1 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Gambling and betting services",1.6,1.6,"BE01-T-H-6","Gambling and betting servicesBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","1.6 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Gambling and betting services",3.4,3.4,"BE03-T-H-4","Gambling and betting servicesBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Gambling and betting services",4.3,4.3,"BE04-T-H-3","Gambling and betting servicesBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","No"]
["Gambling and betting services",6.3,6.3,"BE01-T-H-4","Gambling and betting servicesBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Gambling and betting services",7.6,7.6,"BE07-T-L-2","Gambling and betting servicesBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Gambling and betting services",8.6999999999999904,8.6999999999999993,"BE08-T-H-2","Gambling and betting servicesBE08-T-H-2","High","Our business is likely to operate in or near areas of high biodiversity or cultural value","8.7 Our business is likely to operate in or near areas of high biodiversity or cultural value","A biodiverse area is one with high concentrations of endemic or rare species that are significant at a global or regional level. Examples include rainforests or mangroves. \n\nAn area of cultural value is one of cultural, archaeological, historical, religious or sacred significance. Examples include land belonging to indigenous peoples.\n\nThis characteristic applies to activities which require very specific natural environments to operate (e.g. various forms of aquaculture).","No"]
["Gambling and betting services",9.11,9.11,"BE05-T-L-3","Gambling and betting servicesBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","9.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Gambling and betting services",10.6,10.6,"BE10-T-H-6","Gambling and betting servicesBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","10.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Gambling and betting services",11.2,{"$f":"ROUNDUP(B15876,3)","v":11.2},"BE11-T-H-3",{"$f":"A15876&\"\"&D15876","v":"Gambling and betting servicesBE11-T-H-3"},"High","Our business has a significant proportion of temporary workers",{"$f":"C15876&\" \"&G15876","v":"11.2 Our business has a significant proportion of temporary workers"},"This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Gambling and betting services",12.6,12.6,"BE11-T-H-8","Gambling and betting servicesBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","12.6 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Gambling and betting services","13.b","13.b","BE13-E-L-1","Gambling and betting servicesBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Gambling and betting services",14.14,14.14,"BE11-T-H-6","Gambling and betting servicesBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Gambling and betting services",16.2,16.2,"BE15-T-H-2","Gambling and betting servicesBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Gambling and betting services",16.12,16.12,"BE17-T-H-4","Gambling and betting servicesBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","16.12 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Gambling and betting services",17.600000000000001,17.600000000000001,"BE17-T-H-6","Gambling and betting servicesBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","17.6 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Gambling and betting services",18.600000000000001,18.600000000000001,"BE18-T-U-1","Gambling and betting servicesBE18-T-U-1","Unlikely","Our business's products do not force the user to emit greenhouse gases during use or post-use","18.6 Our business's products do not force the user to emit greenhouse gases during use or post-use","This includes products where greenhouse gas emissions occur as a natural result of decomposition, even if it takes many years (e.g. the break-down of plastics).","Yes"]
["Gambling and betting services",19.2,19.2,"BE19-T-H-3","Gambling and betting servicesBE19-T-H-3","High","Our business's products require disassembly by the end user to be repurposed","19.2 Our business's products require disassembly by the end user to be repurposed","This characteristic typically applies to physical goods whose material composition can make it difficult to recycle via municipal waste infrastructure. Examples include electrical goods and batteries. ","No"]
["Gambling and betting services",20.7,20.7,"BE20-T-H-5","Gambling and betting servicesBE20-T-H-5","High","Our business facilitates interactions with potentially vulnerable groups","20.7 Our business facilitates interactions with potentially vulnerable groups","\nVulnerable groups include children, elderly and indigenous people and others who may be targeted and mistreated.\n \nThis characteristic applies where a significant proportion of interactions are likely to be vulnerable individuals (e.g. tourism trips on indigenous land).\n\nThis characteristic does not apply whereby a business's day-to-day interactions are broadly reflective of the population.","No"]
["Gambling and betting services","21.a",{"$f":"B15995","v":"21.a"},"BE21-E-H-1","Gambling and betting servicesBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"Yes"]
["Gambling and betting services",23.3,23.3,"BE23-T-L-1","Gambling and betting servicesBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","No"]
["Security and investigation services",3.3,3.3,"BE03-T-H-3","Security and investigation servicesBE03-T-H-3","High","Our business harvests plants or animals from the wild","3.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Security and investigation services",4.4000000000000004,4.4000000000000004,"BE04-T-H-4","Security and investigation servicesBE04-T-H-4","High","Our business relies heavily on outsourced labour","4.4 Our business relies heavily on outsourced labour","Outsourced labour is the practice of hiring a party outside a company to deliver services or manufacture goods which would conventionally be completed in-house by the company's own employees. It is usually undertaken as a cost-cutting measure. \n \nThis does not apply when the outsourced function is not central to the business model (e.g. cleaning, or human resources), or where the business activity being outsourced sits within the same business activity. Commonly outsourced activities include the use of call centres for customer services, and external market research.","No"]
["Security and investigation services",5.8,5.8,"BE05-T-L-1","Security and investigation servicesBE05-T-L-1","Low","Our business delivers services which do not emit harmful substances or require the use of heavy machinery","5.8 Our business delivers services which do not emit harmful substances or require the use of heavy machinery","A service does not involve the sale of physical goods. Services that may fulfil this characteristic include those within the knowledge economy.","No"]
["Security and investigation services",6.4,6.4,"BE01-T-H-5","Security and investigation servicesBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","6.4 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Security and investigation services","7.a",{"$f":"B16072","v":"7.a"},"BE07-E-H-1","Security and investigation servicesBE07-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","7.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Security and investigation services",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","Security and investigation servicesBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","Yes"]
["Security and investigation services",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Security and investigation servicesBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Security and investigation services",10.7,10.7,"BE10-T-H-7","Security and investigation servicesBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","Yes"]
["Security and investigation services",12.7,12.7,"BE11-T-H-7","Security and investigation servicesBE11-T-H-7","High","Our business is part of the gig-economy","12.7 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Security and investigation services",13.2,13.2,"BE11-T-H-4","Security and investigation servicesBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","13.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Security and investigation services",14.14,14.14,"BE11-T-H-6","Security and investigation servicesBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Security and investigation services",15.2,15.2,"BE15-T-H-2","Security and investigation servicesBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","15.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Security and investigation services",16.3,16.3,"BE15-T-H-3","Security and investigation servicesBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","16.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Security and investigation services",16.13,16.13,"BE17-T-H-5","Security and investigation servicesBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Security and investigation services",17.3,17.3,"BE17-T-H-3","Security and investigation servicesBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","17.3 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Security and investigation services",18.3,18.3,"BE18-T-H-3","Security and investigation servicesBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Security and investigation services","19.b","19.b","BE19-E-L-1","Security and investigation servicesBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Security and investigation services","21.a",{"$f":"B16227","v":"21.a"},"BE21-E-H-1","Security and investigation servicesBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Security and investigation services",23.3,23.3,"BE23-T-L-1","Security and investigation servicesBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","Yes"]
["Zoos, botanical gardens and nature reserves",1.7,1.7,"BE01-C-O-L-1","Zoos, botanical gardens and nature reservesBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Zoos, botanical gardens and nature reserves",3.4,3.4,"BE03-T-H-4","Zoos, botanical gardens and nature reservesBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","Yes"]
["Zoos, botanical gardens and nature reserves",4.5,4.5,"BE04-T-H-5","Zoos, botanical gardens and nature reservesBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Zoos, botanical gardens and nature reserves",5.5,5.5,"BE01-T-H-1","Zoos, botanical gardens and nature reservesBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","5.5 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Zoos, botanical gardens and nature reserves",6.6,6.6,"BE06-T-H-1","Zoos, botanical gardens and nature reservesBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","No"]
["Zoos, botanical gardens and nature reserves",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","Zoos, botanical gardens and nature reservesBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","No"]
["Zoos, botanical gardens and nature reserves","8.a",{"$f":"B16314","v":"8.a"},"BE08-E-H-1","Zoos, botanical gardens and nature reservesBE08-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","8.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Zoos, botanical gardens and nature reserves",10.7,10.7,"BE10-T-H-7","Zoos, botanical gardens and nature reservesBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Zoos, botanical gardens and nature reserves",11.6,11.6,"BE11-T-H-7","Zoos, botanical gardens and nature reservesBE11-T-H-7","High","Our business is part of the gig-economy","11.6 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Zoos, botanical gardens and nature reserves",12.8,12.8,"BE10-T-H-6","Zoos, botanical gardens and nature reservesBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","12.8 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Zoos, botanical gardens and nature reserves",14.2,14.2,"BE10-T-H-2","Zoos, botanical gardens and nature reservesBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","14.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","No"]
["Zoos, botanical gardens and nature reserves",14.19,14.19,"BE13-C-O-H-1","Zoos, botanical gardens and nature reservesBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","14.19 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Zoos, botanical gardens and nature reserves",15.3,15.3,"BE15-T-H-3","Zoos, botanical gardens and nature reservesBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","15.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Zoos, botanical gardens and nature reserves",16.13,16.13,"BE17-T-H-5","Zoos, botanical gardens and nature reservesBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Zoos, botanical gardens and nature reserves",16.14,16.14,"BE17-T-H-6","Zoos, botanical gardens and nature reservesBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","16.14 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Zoos, botanical gardens and nature reserves",18.3,18.3,"BE18-T-H-3","Zoos, botanical gardens and nature reservesBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Zoos, botanical gardens and nature reserves",19.399999999999899,19.400000000000002,"BE19-T-L-1","Zoos, botanical gardens and nature reservesBE19-T-L-1","Low","Our business does not sell physical goods","19.4 Our business does not sell physical goods","This characteristic applies to most services (e.g. professional services).\n \nThis characteristic does not apply to services which provide physical goods to customers in support of that service as a central part of revenue-generation (e.g. food and beverage services). ","Yes"]
["Zoos, botanical gardens and nature reserves","20.a",{"$f":"B16452","v":"20.a"},"BE20-E-H-1",{"$f":"A16452&\"\"&D16452","v":"Zoos, botanical gardens and nature reservesBE20-E-H-1"},"High","None of the high risk characteristics adequately describe why this business is high risk",{"$f":"C16452&\" \"&G16452","v":"20.a None of the high risk characteristics adequately describe why this business is high risk"},null,"No"]
["Zoos, botanical gardens and nature reserves",22.4,22.4,"BE22-T-H-3","Zoos, botanical gardens and nature reservesBE22-T-H-3","High","Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","22.4 Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","This characteristic applies where the company may have a financial interest in inhibiting research and/or regulation around the social or environmental impacts of substances (typically metals, minerals or chemicals), which may undermine employee or customer health.","No"]
["Zoos, botanical gardens and nature reserves","22.a",{"$f":"B16469","v":"22.a"},"BE22-E-H-1","Zoos, botanical gardens and nature reservesBE22-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","22.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Insurance services","1.a",{"$f":"B16482","v":"1.a"},"BE01-E-H-1","Insurance servicesBE01-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","1.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Insurance services",4.5,4.5,"BE04-T-H-5","Insurance servicesBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Insurance services",4.5999999999999899,4.6000000000000005,"BE04-T-H-6","Insurance servicesBE04-T-H-6","High","Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","4.6 Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","This typically applies when the procurement of one or more product inputs, central to revenue-generation, are associated with ethical breaches (e.g. the reliance on conflict minerals).","No"]
["Insurance services",6.6,6.6,"BE06-T-H-1","Insurance servicesBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","No"]
["Insurance services",7.5,7.5,"BE07-T-L-1","Insurance servicesBE07-T-L-1","Low","Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","7.5 Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","This characteristic applies if a company sells virtual or digital products, or if a company provides a service that is supported by digital platforms. Examples include professional services and digital media.","Yes"]
["Insurance services","8.a",{"$f":"B16546","v":"8.a"},"BE08-E-H-1","Insurance servicesBE08-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","8.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Insurance services",9.8000000000000007,9.8000000000000007,"BE09-T-H-5","Insurance servicesBE09-T-H-5","High","Our business's activities emit high amounts of harmful substances into nature","9.8 Our business's activities emit high amounts of harmful substances into nature","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic only applies if the harmful substances are likely to have a direct negative impact on local communities. If a business activity emits harmful substances, but these are unlikely to escape from company premises into nature due to operating processes, this characteristic does not apply. \n","No"]
["Insurance services",10.8,10.8,"BE10-T-H-8","Insurance servicesBE10-T-H-8","High","Our business's activities may expose employees to dangerous physical environments","10.8 Our business's activities may expose employees to dangerous physical environments","A dangerous physical environment is one where presence of physical hazards puts employees at risk of injury or long-term health issues. Such hazards include heights, noise, radiation and pressure.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Insurance services",11.7,11.7,"BE11-T-H-8","Insurance servicesBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Insurance services",14.2,14.2,"BE10-T-H-2","Insurance servicesBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","14.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","No"]
["Insurance services",14.3,14.3,"BE10-T-H-3","Insurance servicesBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Insurance services",15.4,15.4,"BE15-T-H-4","Insurance servicesBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","15.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Insurance services",16.100000000000001,16.100000000000001,"BE15-T-H-1","Insurance servicesBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","16.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Insurance services",16.7,16.7,"BE15-T-H-7","Insurance servicesBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","16.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Insurance services",17.399999999999899,17.400000000000002,"BE17-T-H-4","Insurance servicesBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","17.4 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Insurance services",18.399999999999899,18.400000000000002,"BE18-T-H-4","Insurance servicesBE18-T-H-4","High","Our business's products contain greenhouse gases which may be emitted during use or at end of life","18.4 Our business's products contain greenhouse gases which may be emitted during use or at end of life","This characteristic applies to products which contain greenhouse gases in their formulations. Examples include pressurized containers that utilize nitrous oxide, and products that contain hydrofluorocarbons such as some refrigerants and tire inflators.","No"]
["Insurance services",19.5,19.5,"BE19-T-L-2","Insurance servicesBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Insurance services",22.1,22.1,"BE22-T-H-1","Insurance servicesBE22-T-H-1","High","Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","22.1 Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","Extensive greenhouse gas emissions are those associated with heavy polluting industries or businesses whose products generate significant greenhouse gases. Such activities typically have a precedent for lobbying against environmental regulation or carbon pricing.","No"]
["Insurance services",22.2,22.2,"BE08-T-H-1","Insurance servicesBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Real estate services","1.b","1.b","BE01-E-L-1","Real estate servicesBE01-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","1.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Real estate services",3.6,3.6,"BE03-T-U-1","Real estate servicesBE03-T-U-1","Unlikely","Our business does not own or manage any natural resources, including large swathes of land","3.6 Our business does not own or manage any natural resources, including large swathes of land","This characteristic applies if a business owns large swathes of land, but that land is not suitable and intended for natural resource management (e.g. large manufacturing sites, or solar/wind farms).","Yes"]
["Real estate services",4.5999999999999899,4.6000000000000005,"BE04-T-H-6","Real estate servicesBE04-T-H-6","High","Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","4.6 Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","This typically applies when the procurement of one or more product inputs, central to revenue-generation, are associated with ethical breaches (e.g. the reliance on conflict minerals).","No"]
["Real estate services",5.6,5.6,"BE05-T-H-4","Real estate servicesBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","5.6 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Real estate services",6.7,6.7,"BE01-T-H-1","Real estate servicesBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","6.7 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Real estate services",7.6,7.6,"BE07-T-L-2","Real estate servicesBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Real estate services",9.9,9.9,"BE09-T-L-1","Real estate servicesBE09-T-L-1","Low","Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","9.9 Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","A built-up area is one that has a high concentration of human settlement, such as cities and towns.\n\nPollution is the introduction of contaminants into the natural environment that cause adverse change. Pollution can take the form of chemical substances or energy, such as noise, heat, or light.","Yes"]
["Real estate services",9.11,9.11,"BE05-T-L-3","Real estate servicesBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","9.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Real estate services",11.4,11.4,"BE11-T-H-5","Real estate servicesBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","11.4 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","No"]
["Real estate services","12.a",{"$f":"B16822","v":"12.a"},"BE12-E-H-1","Real estate servicesBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Real estate services",14.3,14.3,"BE10-T-H-3","Real estate servicesBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Real estate services",14.13,14.13,"BE12-T-H-1","Real estate servicesBE12-T-H-1","High","Our business's activities have documented cases of child or forced labour","14.13 Our business's activities have documented cases of child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","No"]
["Real estate services",15.5,15.5,"BE15-T-H-5","Real estate servicesBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","Yes"]
["Real estate services",16.2,16.2,"BE15-T-H-2","Real estate servicesBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","Yes"]
["Real estate services",17.5,17.5,"BE17-T-H-5","Real estate servicesBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","17.5 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Real estate services",17.11,17.11,"BE17-T-L-2","Real estate servicesBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","Yes"]
["Real estate services",19.5,19.5,"BE19-T-L-2","Real estate servicesBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Real estate services","20.b","20.b","BE20-E-L-1","Real estate servicesBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Real estate services",22.2,22.2,"BE08-T-H-1","Real estate servicesBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Real estate services",23.1,23.1,"BE23-T-H-1","Real estate servicesBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","23.1 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Human resource services",2.1,2.1,"BE02-T-H-1","Human resource servicesBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","No"]
["Human resource services",3.3,3.3,"BE03-T-H-3","Human resource servicesBE03-T-H-3","High","Our business harvests plants or animals from the wild","3.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Human resource services","4.a",{"$f":"B16970","v":"4.a"},"BE04-E-H-1","Human resource servicesBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Human resource services",5.7,5.7,"BE05-T-H-5","Human resource servicesBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","5.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Human resource services",7.6,7.6,"BE07-T-L-2","Human resource servicesBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Human resource services",9.1,9.1,"BE09-T-H-1","Human resource servicesBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","No"]
["Human resource services",9.11,9.11,"BE05-T-L-3","Human resource servicesBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","9.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Human resource services",10.6,10.6,"BE10-T-H-6","Human resource servicesBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","10.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Human resource services",11.9,11.9,"BE11-C-S-L-1","Human resource servicesBE11-C-S-L-1","Low","Our lowest paid employee earns more than the local average salary in all countries of operation","11.9 Our lowest paid employee earns more than the local average salary in all countries of operation","National average salary data does not refer to sector or industry averages, but rather national averages across all parts of the economy. Such information is widely available online.\n\nThis characteristic does not apply in the instance that a national average salary falls below the country's living wage.","NA"]
["Human resource services","13.a",{"$f":"B17059","v":"13.a"},"BE13-E-H-1","Human resource servicesBE13-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","13.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Human resource services",14.4,14.4,"BE10-T-H-4","Human resource servicesBE10-T-H-4","High","Our business uses heavy machinery","14.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Human resource services",14.14,14.14,"BE11-T-H-6","Human resource servicesBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Human resource services",16.2,16.2,"BE15-T-H-2","Human resource servicesBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Human resource services",16.16,16.16,"BE17-T-H-8","Human resource servicesBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Human resource services",17.600000000000001,17.600000000000001,"BE17-T-H-6","Human resource servicesBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","17.6 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Human resource services",18.600000000000001,18.600000000000001,"BE18-T-U-1","Human resource servicesBE18-T-U-1","Unlikely","Our business's products do not force the user to emit greenhouse gases during use or post-use","18.6 Our business's products do not force the user to emit greenhouse gases during use or post-use","This includes products where greenhouse gas emissions occur as a natural result of decomposition, even if it takes many years (e.g. the break-down of plastics).","Yes"]
["Human resource services",20.2,20.2,"BE20-T-H-2","Human resource servicesBE20-T-H-2","High","Our business's goods and services are intended to impact people's health","20.2 Our business's goods and services are intended to impact people's health","This characteristic applies to goods and services which directly target people's physical or mental health. Examples include pharmaceutical products and healthcare services. \n\nIt excludes goods and services which indirectly facilitate health improvements, such as wearable technology or wellbeing-related services.","No"]
["Human resource services",20.7,20.7,"BE20-T-H-5","Human resource servicesBE20-T-H-5","High","Our business facilitates interactions with potentially vulnerable groups","20.7 Our business facilitates interactions with potentially vulnerable groups","\nVulnerable groups include children, elderly and indigenous people and others who may be targeted and mistreated.\n \nThis characteristic applies where a significant proportion of interactions are likely to be vulnerable individuals (e.g. tourism trips on indigenous land).\n\nThis characteristic does not apply whereby a business's day-to-day interactions are broadly reflective of the population.","No"]
["Human resource services",22.3,22.3,"BE22-T-H-2","Human resource servicesBE22-T-H-2","High","Our business is highly regulated by data privacy laws","22.3 Our business is highly regulated by data privacy laws","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Human resource services",23.3,23.3,"BE23-T-L-1","Human resource servicesBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","Yes"]
["Professional services",3.3,3.3,"BE03-T-H-3","Professional servicesBE03-T-H-3","High","Our business harvests plants or animals from the wild","3.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Professional services","4.a",{"$f":"B17202","v":"4.a"},"BE04-E-H-1","Professional servicesBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Professional services",5.8,5.8,"BE05-T-L-1","Professional servicesBE05-T-L-1","Low","Our business delivers services which do not emit harmful substances or require the use of heavy machinery","5.8 Our business delivers services which do not emit harmful substances or require the use of heavy machinery","A service does not involve the sale of physical goods. Services that may fulfil this characteristic include those within the knowledge economy.","Yes"]
["Professional services",6.8,6.8,"BE06-T-H-2","Professional servicesBE06-T-H-2","High","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","6.8 Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","Certain activities release extensive greenhouse gases outside of burning fossil fuels, such as through chemical reactions. Examples include cement production or livestock rearing.","No"]
["Professional services","7.a",{"$f":"B17232","v":"7.a"},"BE07-E-H-1","Professional servicesBE07-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","7.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Professional services",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","Professional servicesBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","Yes"]
["Professional services",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","Professional servicesBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Professional services",10.7,10.7,"BE10-T-H-7","Professional servicesBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Professional services",12.7,{"$f":"ROUNDUP(B17284,3)","v":12.7},"BE11-T-H-7",{"$f":"A17284&\"\"&D17284","v":"Professional servicesBE11-T-H-7"},"High","Our business is part of the gig-economy",{"$f":"C17284&\" \"&G17284","v":"12.7 Our business is part of the gig-economy"},"The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Professional services",14.5,14.5,"BE10-T-H-5","Professional servicesBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","14.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","No"]
["Professional services",14.9,14.9,"BE11-T-H-3","Professional servicesBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Professional services",15.6,15.6,"BE15-T-H-6","Professional servicesBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","15.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Professional services",16.3,16.3,"BE15-T-H-3","Professional servicesBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","16.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Professional services",16.13,16.13,"BE17-T-H-5","Professional servicesBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Professional services",17.7,17.7,"BE17-T-H-7","Professional servicesBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Professional services",18.3,18.3,"BE18-T-H-3","Professional servicesBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Professional services","19.b","19.b","BE19-E-L-1","Professional servicesBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Professional services",21.2,21.2,"BE21-T-H-2","Professional servicesBE21-T-H-2","High","Our business's activities are premised on the movement between multiple countries or jurisdictions","21.2 Our business's activities are premised on the movement between multiple countries or jurisdictions","This characteristic applies to companies that earn a significant portion of income from the transport goods or people across national or tax borders as part of their product or service offering. \n\nOperating in multiple jurisdictions often means that companies need to divide the costs of inputs and labour, and split the revenues earned from the good or service between the different tax jurisdictions. This can require judgment calls and a degree of subjectivity, increasing the risk that companies either inadvertently misallocate taxable income, or use the opportunity to strategically minimize their taxes owed by allocating more income to the lower-tax jurisdiction.","No"]
["Professional services",23.3,23.3,"BE23-T-L-1","Professional servicesBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","Yes"]
["Sports, amusement and recreation activities",2.2000000000000002,2.2000000000000002,"BE02-T-H-2","Sports, amusement and recreation activitiesBE02-T-H-2","High","Our business uses water as a core product input","2.2 Our business uses water as a core product input","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Water is a core input if it is embedded into, or necessarily consumed in the creation of physical goods. Examples include the production of crops and livestock, some types of consumables, processed foods and beverage products.","No"]
["Sports, amusement and recreation activities",3.4,3.4,"BE03-T-H-4","Sports, amusement and recreation activitiesBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Sports, amusement and recreation activities",4.5,4.5,"BE04-T-H-5","Sports, amusement and recreation activitiesBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Sports, amusement and recreation activities",5.9,5.9,"BE05-T-L-2","Sports, amusement and recreation activitiesBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Sports, amusement and recreation activities",6.6,6.6,"BE06-T-H-1","Sports, amusement and recreation activitiesBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","No"]
["Sports, amusement and recreation activities","7.b","7.b","BE07-E-L-1","Sports, amusement and recreation activitiesBE07-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","7.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Sports, amusement and recreation activities",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","Sports, amusement and recreation activitiesBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Sports, amusement and recreation activities",10.7,10.7,"BE10-T-H-7","Sports, amusement and recreation activitiesBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Sports, amusement and recreation activities","11.a",{"$f":"B17508","v":"11.a"},"BE11-E-H-1","Sports, amusement and recreation activitiesBE11-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","11.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Sports, amusement and recreation activities",12.8,12.8,"BE10-T-H-6","Sports, amusement and recreation activitiesBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","12.8 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Sports, amusement and recreation activities",14.2,14.2,"BE10-T-H-2","Sports, amusement and recreation activitiesBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","14.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","No"]
["Sports, amusement and recreation activities",14.16,14.16,"BE11-T-H-7","Sports, amusement and recreation activitiesBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Sports, amusement and recreation activities",15.4,15.4,"BE15-T-H-4","Sports, amusement and recreation activitiesBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","15.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Sports, amusement and recreation activities",16.899999999999899,16.900000000000002,"BE17-T-H-2","Sports, amusement and recreation activitiesBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","16.9 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Sports, amusement and recreation activities",17.7,17.7,"BE17-T-H-7","Sports, amusement and recreation activitiesBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Sports, amusement and recreation activities",18.3,18.3,"BE18-T-H-3","Sports, amusement and recreation activitiesBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Sports, amusement and recreation activities","19.b","19.b","BE19-E-L-1","Sports, amusement and recreation activitiesBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Sports, amusement and recreation activities","20.a",{"$f":"B17612","v":"20.a"},"BE20-E-H-1","Sports, amusement and recreation activitiesBE20-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","20.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Sports, amusement and recreation activities",22.5,22.5,"BE20-T-H-6","Sports, amusement and recreation activitiesBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Sports, amusement and recreation activities","23.b","23.b","BE23-E-L-1","Sports, amusement and recreation activitiesBE23-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","23.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Financial market administration, money intermediation and brokerage","1.b","1.b","BE01-E-L-1","Financial market administration, money intermediation and brokerageBE01-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","1.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Financial market administration, money intermediation and brokerage",3.5,3.5,"BE03-T-H-5","Financial market administration, money intermediation and brokerageBE03-T-H-5","High","Our business relies on animal testing to develop its products","3.5 Our business relies on animal testing to develop its products","Reliance on animal testing may be the result of regulatory compliance, or typical industry business practice (e.g. cosmetics and pharmaceutical development).\n \nThis characteristic applies when the business activity is directly reliant on animal testing to operate.","No"]
["Financial market administration, money intermediation and brokerage",5.9,5.9,"BE05-T-L-2","Financial market administration, money intermediation and brokerageBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Financial market administration, money intermediation and brokerage",6.6,6.6,"BE06-T-H-1","Financial market administration, money intermediation and brokerageBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","No"]
["Financial market administration, money intermediation and brokerage",8.1,8.1,"BE03-T-H-1","Financial market administration, money intermediation and brokerageBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","8.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Financial market administration, money intermediation and brokerage","8.b","8.b","BE08-E-L-1","Financial market administration, money intermediation and brokerageBE08-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","8.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Financial market administration, money intermediation and brokerage","9.b","9.b","BE09-E-L-1","Financial market administration, money intermediation and brokerageBE09-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","9.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Financial market administration, money intermediation and brokerage",11.6,11.6,"BE11-T-H-7","Financial market administration, money intermediation and brokerageBE11-T-H-7","High","Our business is part of the gig-economy","11.6 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Financial market administration, money intermediation and brokerage",11.7,11.7,"BE11-T-H-8","Financial market administration, money intermediation and brokerageBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Financial market administration, money intermediation and brokerage","12.a",{"$f":"B17750","v":"12.a"},"BE12-E-H-1","Financial market administration, money intermediation and brokerageBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Financial market administration, money intermediation and brokerage",14.16,14.16,"BE11-T-H-7","Financial market administration, money intermediation and brokerageBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Financial market administration, money intermediation and brokerage",15.8,15.8,"BE17-T-H-8","Financial market administration, money intermediation and brokerageBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Financial market administration, money intermediation and brokerage",16.5,16.5,"BE15-T-H-5","Financial market administration, money intermediation and brokerageBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","16.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","Yes"]
["Financial market administration, money intermediation and brokerage",16.149999999999899,16.150000000000002,"BE17-T-H-7","Financial market administration, money intermediation and brokerageBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","16.15 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Financial market administration, money intermediation and brokerage","17.a",{"$f":"B17818","v":"17.a"},"BE17-E-H-1","Financial market administration, money intermediation and brokerageBE17-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","17.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Financial market administration, money intermediation and brokerage",18.399999999999899,18.400000000000002,"BE18-T-H-4","Financial market administration, money intermediation and brokerageBE18-T-H-4","High","Our business's products contain greenhouse gases which may be emitted during use or at end of life","18.4 Our business's products contain greenhouse gases which may be emitted during use or at end of life","This characteristic applies to products which contain greenhouse gases in their formulations. Examples include pressurized containers that utilize nitrous oxide, and products that contain hydrofluorocarbons such as some refrigerants and tire inflators.","No"]
["Financial market administration, money intermediation and brokerage",19.5,19.5,"BE19-T-L-2","Financial market administration, money intermediation and brokerageBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Financial market administration, money intermediation and brokerage","20.b","20.b","BE20-E-L-1","Financial market administration, money intermediation and brokerageBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Financial market administration, money intermediation and brokerage","23.b","23.b","BE23-E-L-1","Financial market administration, money intermediation and brokerageBE23-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","23.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Office administrative and support services",2.4,2.4,"BE02-T-L-1","Office administrative and support servicesBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","Yes"]
["Office administrative and support services",3.6,3.6,"BE03-T-U-1","Office administrative and support servicesBE03-T-U-1","Unlikely","Our business does not own or manage any natural resources, including large swathes of land","3.6 Our business does not own or manage any natural resources, including large swathes of land","This characteristic applies if a business owns large swathes of land, but that land is not suitable and intended for natural resource management (e.g. large manufacturing sites, or solar/wind farms).","Yes"]
["Office administrative and support services",4.5999999999999899,4.6000000000000005,"BE04-T-H-6","Office administrative and support servicesBE04-T-H-6","High","Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","4.6 Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","This typically applies when the procurement of one or more product inputs, central to revenue-generation, are associated with ethical breaches (e.g. the reliance on conflict minerals).","No"]
["Office administrative and support services",5.1100000000000003,5.1100000000000003,"BE05-T-L-3","Office administrative and support servicesBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","5.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Office administrative and support services",6.7,6.7,"BE01-T-H-1","Office administrative and support servicesBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","6.7 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Office administrative and support services",7.6,7.6,"BE07-T-L-2","Office administrative and support servicesBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Office administrative and support services",9.1,9.1,"BE09-T-H-1","Office administrative and support servicesBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","No"]
["Office administrative and support services","10.a",{"$f":"B17961","v":"10.a"},"BE10-E-H-1","Office administrative and support servicesBE10-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","10.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Office administrative and support services",12.1,12.1,"BE11-T-H-3","Office administrative and support servicesBE11-T-H-3","High","Our business has a significant proportion of temporary workers","12.1 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Office administrative and support services",12.5,12.5,"BE11-T-H-6","Office administrative and support servicesBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Office administrative and support services",14.3,14.3,"BE10-T-H-3","Office administrative and support servicesBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Office administrative and support services",14.17,14.17,"BE13-T-H-1","Office administrative and support servicesBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","14.17 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Office administrative and support services",15.5,15.5,"BE15-T-H-5","Office administrative and support servicesBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Office administrative and support services",16.600000000000001,16.600000000000001,"BE15-T-H-6","Office administrative and support servicesBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Office administrative and support services",16.16,16.16,"BE17-T-H-8","Office administrative and support servicesBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Office administrative and support services",18.5,18.5,"BE18-T-L-1","Office administrative and support servicesBE18-T-L-1","Low","Our business's products force users to emit negligible amounts of greenhouse gases","18.5 Our business's products force users to emit negligible amounts of greenhouse gases","Examples of negligible greenhouse gas emissions include candles and scent diffusers.","No"]
["Office administrative and support services",19.100000000000001,19.100000000000001,"BE19-T-H-1","Office administrative and support servicesBE19-T-H-1","High","Our business's products or key components within products are designed for single or temporary use","19.1 Our business's products or key components within products are designed for single or temporary use","Temporary use includes products that have a lifespan of less than a year. This characteristic is not applicable to goods which end up fully consumed.","No"]
["Office administrative and support services","20.b","20.b","BE20-E-L-1","Office administrative and support servicesBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Office administrative and support services",22.2,22.2,"BE08-T-H-1","Office administrative and support servicesBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Membership organization services",1.1000000000000001,1.1000000000000001,"BE01-T-H-1","Membership organization servicesBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","1.1 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Membership organization services",2.1,2.1,"BE02-T-H-1","Membership organization servicesBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","No"]
["Membership organization services","3.a",{"$f":"B18121","v":"3.a"},"BE03-E-H-1","Membership organization servicesBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Membership organization services","4.a",{"$f":"B18130","v":"4.a"},"BE04-E-H-1","Membership organization servicesBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Membership organization services",6.6,6.6,"BE06-T-H-1","Membership organization servicesBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","No"]
["Membership organization services",8.1999999999999904,8.1999999999999993,"BE03-T-H-2","Membership organization servicesBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","8.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Membership organization services",9.1,9.1,"BE09-T-H-1","Membership organization servicesBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","No"]
["Membership organization services",10.1,10.1,"BE10-T-H-1","Membership organization servicesBE10-T-H-1","High","Our business's activities may expose employees to harmful substances","10.1 Our business's activities may expose employees to harmful substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Membership organization services","10.b","10.b","BE10-E-L-1","Membership organization servicesBE10-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","10.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Membership organization services",11.9,11.9,"BE11-C-S-L-1","Membership organization servicesBE11-C-S-L-1","Low","Our lowest paid employee earns more than the local average salary in all countries of operation","11.9 Our lowest paid employee earns more than the local average salary in all countries of operation","National average salary data does not refer to sector or industry averages, but rather national averages across all parts of the economy. Such information is widely available online.\n\nThis characteristic does not apply in the instance that a national average salary falls below the country's living wage.","NA"]
["Membership organization services",13.1,13.1,"BE13-T-H-1","Membership organization servicesBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Membership organization services",14.12,14.12,"BE11-T-H-5","Membership organization servicesBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","14.12 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","No"]
["Membership organization services",15.5,15.5,"BE15-T-H-5","Membership organization servicesBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Membership organization services",16.600000000000001,16.600000000000001,"BE15-T-H-6","Membership organization servicesBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Membership organization services",16.16,16.16,"BE17-T-H-8","Membership organization servicesBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Membership organization services",17.11,17.11,"BE17-T-L-2","Membership organization servicesBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","No"]
["Membership organization services",18.600000000000001,18.600000000000001,"BE18-T-U-1","Membership organization servicesBE18-T-U-1","Unlikely","Our business's products do not force the user to emit greenhouse gases during use or post-use","18.6 Our business's products do not force the user to emit greenhouse gases during use or post-use","This includes products where greenhouse gas emissions occur as a natural result of decomposition, even if it takes many years (e.g. the break-down of plastics).","Yes"]
["Membership organization services","19.a",{"$f":"B18298","v":"19.a"},"BE19-E-H-1","Membership organization servicesBE19-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","19.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Membership organization services",21.4,21.4,"BE21-C-S-H-2","Membership organization servicesBE21-C-S-H-2","High","Our business is registered in a recognised 'tax haven'","21.4 Our business is registered in a recognised 'tax haven'","A tax haven is generally an offshore country that offers foreign individuals and businesses little or no tax liability. Examples include the Cayman Islands, Bermuda, Switzerland and Jersey.","NA"]
["Membership organization services",22.3,22.3,"BE22-T-H-2","Membership organization servicesBE22-T-H-2","High","Our business is highly regulated by data privacy laws","22.3 Our business is highly regulated by data privacy laws","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Travel agency services",2.1,2.1,"BE02-T-H-1","Travel agency servicesBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","No"]
["Travel agency services","3.a",{"$f":"B18353","v":"3.a"},"BE03-E-H-1","Travel agency servicesBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Travel agency services","4.a",{"$f":"B18362","v":"4.a"},"BE04-E-H-1","Travel agency servicesBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Travel agency services","5.b","5.b","BE05-E-L-1","Travel agency servicesBE05-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","5.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Travel agency services","6.a",{"$f":"B18384","v":"6.a"},"BE06-E-H-1","Travel agency servicesBE06-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","6.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Travel agency services",7.6,7.6,"BE07-T-L-2","Travel agency servicesBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Travel agency services",9.1999999999999904,9.1999999999999993,"BE09-T-H-2","Travel agency servicesBE09-T-H-2","High","Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","9.2 Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","This characteristic is likely to apply if the business activity occurs in a remote location with limited access to labour (e.g. mining).","No"]
["Travel agency services",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","Travel agency servicesBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Travel agency services",11.1,11.1,"BE11-T-H-1","Travel agency servicesBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","11.1 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Travel agency services",13.1,13.1,"BE13-T-H-1","Travel agency servicesBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Travel agency services",14.5,14.5,"BE10-T-H-5","Travel agency servicesBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","14.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","No"]
["Travel agency services",14.19,14.19,"BE13-C-O-H-1","Travel agency servicesBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","14.19 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Travel agency services",15.7,15.7,"BE15-T-H-7","Travel agency servicesBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","15.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Travel agency services",16.7,16.7,"BE15-T-H-7","Travel agency servicesBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","16.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Travel agency services",16.170000000000002,{"$f":"ROUNDUP(B18500,3)","v":16.170000000000002},"BE17-T-L-3",{"$f":"A18500&\"\"&D18500","v":"Travel agency servicesBE17-T-L-3"},"Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life",{"$f":"C18500&\" \"&G18500","v":"16.17 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life"},"\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Travel agency services",17.7,17.7,"BE17-T-H-7","Travel agency servicesBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Travel agency services","18.a",{"$f":"B18522","v":"18.a"},"BE18-E-H-1","Travel agency servicesBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Travel agency services",21.2,21.2,"BE21-T-H-2","Travel agency servicesBE21-T-H-2","High","Our business's activities are premised on the movement between multiple countries or jurisdictions","21.2 Our business's activities are premised on the movement between multiple countries or jurisdictions","This characteristic applies to companies that earn a significant portion of income from the transport goods or people across national or tax borders as part of their product or service offering. \n\nOperating in multiple jurisdictions often means that companies need to divide the costs of inputs and labour, and split the revenues earned from the good or service between the different tax jurisdictions. This can require judgment calls and a degree of subjectivity, increasing the risk that companies either inadvertently misallocate taxable income, or use the opportunity to strategically minimize their taxes owed by allocating more income to the lower-tax jurisdiction.","No"]
["Travel agency services",22.4,22.4,"BE22-T-H-3","Travel agency servicesBE22-T-H-3","High","Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","22.4 Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","This characteristic applies where the company may have a financial interest in inhibiting research and/or regulation around the social or environmental impacts of substances (typically metals, minerals or chemicals), which may undermine employee or customer health.","No"]
["Arts, culture and entertainment events",1.3,1.3,"BE01-T-H-3","Arts, culture and entertainment eventsBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","1.3 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","No"]
["Arts, culture and entertainment events",2.2000000000000002,2.2000000000000002,"BE02-T-H-2","Arts, culture and entertainment eventsBE02-T-H-2","High","Our business uses water as a core product input","2.2 Our business uses water as a core product input","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Water is a core input if it is embedded into, or necessarily consumed in the creation of physical goods. Examples include the production of crops and livestock, some types of consumables, processed foods and beverage products.","No"]
["Arts, culture and entertainment events",3.4,3.4,"BE03-T-H-4","Arts, culture and entertainment eventsBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Arts, culture and entertainment events","4.b","4.b","BE04-E-L-1","Arts, culture and entertainment eventsBE04-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","4.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Arts, culture and entertainment events",5.9,5.9,"BE05-T-L-2","Arts, culture and entertainment eventsBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Arts, culture and entertainment events","6.b","6.b","BE06-E-L-1","Arts, culture and entertainment eventsBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Arts, culture and entertainment events",9.3000000000000007,9.3000000000000007,"BE05-T-H-4","Arts, culture and entertainment eventsBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","9.3 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Arts, culture and entertainment events","9.a",{"$f":"B18647","v":"9.a"},"BE09-E-H-1","Arts, culture and entertainment eventsBE09-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","9.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Arts, culture and entertainment events",10.7,10.7,"BE10-T-H-7","Arts, culture and entertainment eventsBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Arts, culture and entertainment events","11.a",{"$f":"B18668","v":"11.a"},"BE11-E-H-1","Arts, culture and entertainment eventsBE11-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","11.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Arts, culture and entertainment events",13.2,13.2,"BE11-T-H-4","Arts, culture and entertainment eventsBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","13.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Arts, culture and entertainment events",14.6,14.6,"BE10-T-H-6","Arts, culture and entertainment eventsBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Arts, culture and entertainment events",14.16,14.16,"BE11-T-H-7","Arts, culture and entertainment eventsBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","Yes"]
["Arts, culture and entertainment events",15.8,15.8,"BE17-T-H-8","Arts, culture and entertainment eventsBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Arts, culture and entertainment events","16.a",{"$f":"B18733","v":"16.a"},"BE16-E-H-1","Arts, culture and entertainment eventsBE16-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","16.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Arts, culture and entertainment events",17.11,17.11,"BE17-T-L-2","Arts, culture and entertainment eventsBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","Yes"]
["Arts, culture and entertainment events","18.a",{"$f":"B18754","v":"18.a"},"BE18-E-H-1","Arts, culture and entertainment eventsBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Arts, culture and entertainment events","19.b","19.b","BE19-E-L-1","Arts, culture and entertainment eventsBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Arts, culture and entertainment events",21.3,21.3,"BE21-C-S-H-1","Arts, culture and entertainment eventsBE21-C-S-H-1","High","Our business has a complex structure where there is no immediate transparency of ownership and/or control","21.3 Our business has a complex structure where there is no immediate transparency of ownership and/or control","Ownership and control are somewhat intertwined concepts. Control relates to the ultimate operational decisions of a company. Control is often tied to the beneficial owners of a company.\n\nA beneficial owner is that who either: ultimately owns or controls more than 25% of a company’s shares or voting rights (whether directly or indirectly); or exercises controls over the management of the company in any other way.\n\nIf a company has several layers of corporate officers, shareholders and personal service companies it makes it difficult to see who the beneficial owners are.\n\nGood practice would be clearly stating the beneficial owners of all shareholdings of more than 10% in the company.","NA"]
["Arts, culture and entertainment events",22.5,22.5,"BE20-T-H-6","Arts, culture and entertainment eventsBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Arts, culture and entertainment events","23.b","23.b","BE23-E-L-1","Arts, culture and entertainment eventsBE23-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","23.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Consultancy services",2.4,2.4,"BE02-T-L-1","Consultancy servicesBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","Yes"]
["Consultancy services","4.a",{"$f":"B18826","v":"4.a"},"BE04-E-H-1","Consultancy servicesBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Consultancy services",5.0999999999999899,5.1000000000000005,"BE01-T-H-4","Consultancy servicesBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","5.1 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Consultancy services","6.b","6.b","BE06-E-L-1","Consultancy servicesBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Consultancy services",8.1,8.1,"BE03-T-H-1","Consultancy servicesBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","8.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Consultancy services",9.4,9.4,"BE09-T-H-3","Consultancy servicesBE09-T-H-3","High","Our business requires the repeated acquisition or control of new land","9.4 Our business requires the repeated acquisition or control of new land","This characteristic is likely to apply if the business activity is premised on continuous expansion or if there is a high turnover of site ownership (e.g. real estate development).","No"]
["Consultancy services","9.b","9.b","BE09-E-L-1","Consultancy servicesBE09-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","9.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Consultancy services","10.a",{"$f":"B18889","v":"10.a"},"BE10-E-H-1","Consultancy servicesBE10-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","10.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Consultancy services",12.7,12.7,"BE11-T-H-7","Consultancy servicesBE11-T-H-7","High","Our business is part of the gig-economy","12.7 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Consultancy services",14.6,14.6,"BE10-T-H-6","Consultancy servicesBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","Yes"]
["Consultancy services",14.7,14.7,"BE10-T-H-7","Consultancy servicesBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","14.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Consultancy services",15.8,15.8,"BE17-T-H-8","Consultancy servicesBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Consultancy services",16.5,16.5,"BE15-T-H-5","Consultancy servicesBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","16.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Consultancy services","16.b","16.b","BE16-E-L-1","Consultancy servicesBE16-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","16.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Consultancy services",17.899999999999899,17.900000000000002,"BE17-T-L-1","Consultancy servicesBE17-T-L-1","Low","Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","17.9 Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","This characteristic applies to goods that are highly homogenous, which have not undergone significant processing (e.g. raw agricultural inputs). ","No"]
["Consultancy services","18.a",{"$f":"B18986","v":"18.a"},"BE18-E-H-1","Consultancy servicesBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Consultancy services",20.100000000000001,20.100000000000001,"BE20-T-H-1","Consultancy servicesBE20-T-H-1","High","Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","20.1 Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","Ethical breaches refer to activities that by international standards are considered illegal. This applies if the specific nature of the activity is increasing the risk of such ethical breaches.","No"]
["Consultancy services",22.5,22.5,"BE20-T-H-6","Consultancy servicesBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Consultancy services",22.6,22.6,"BE22-T-H-4","Consultancy servicesBE22-T-H-4","High","Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","22.6 Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","This applies where there is either a precedent for lobbying or an anticipated growth in lobbying against advancing social and environmental legislation. A growth in lobbying can be expected where there has already been substantial discussion about incoming legislation that will threaten the ability to do business as usual. Examples include a carbon tax or sugar tax.","No"]
["Library, museum and historical site services",2.4,2.4,"BE02-T-L-1","Library, museum and historical site servicesBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","Yes"]
["Library, museum and historical site services",3.6,3.6,"BE03-T-U-1","Library, museum and historical site servicesBE03-T-U-1","Unlikely","Our business does not own or manage any natural resources, including large swathes of land","3.6 Our business does not own or manage any natural resources, including large swathes of land","This characteristic applies if a business owns large swathes of land, but that land is not suitable and intended for natural resource management (e.g. large manufacturing sites, or solar/wind farms).","Yes"]
["Library, museum and historical site services",5.2,5.2,"BE05-T-H-1","Library, museum and historical site servicesBE05-T-H-1","High","Our business manages, stores or distributes potentially harmful substances as a core activity","5.2 Our business manages, stores or distributes potentially harmful substances as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Library, museum and historical site services",5.9,5.9,"BE05-T-L-2","Library, museum and historical site servicesBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Library, museum and historical site services",7.1,7.1,"BE07-T-H-1","Library, museum and historical site servicesBE07-T-H-1","High","Our business produces high quantities of operational by-products","7.1 Our business produces high quantities of operational by-products","A by-product is a secondary product derived from a production process, manufacturing process or chemical reaction. It is not the primary product or service being produced. \n\nHigh quantities of operational by-products would represent a defining business feature and would require active and ongoing management.","No"]
["Library, museum and historical site services",8.1999999999999904,8.1999999999999993,"BE03-T-H-2","Library, museum and historical site servicesBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","8.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Library, museum and historical site services","9.b","9.b","BE09-E-L-1","Library, museum and historical site servicesBE09-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","9.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Library, museum and historical site services",10.1,10.1,"BE10-T-H-1","Library, museum and historical site servicesBE10-T-H-1","High","Our business's activities may expose employees to harmful substances","10.1 Our business's activities may expose employees to harmful substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Library, museum and historical site services",12.1,12.1,"BE11-T-H-3","Library, museum and historical site servicesBE11-T-H-3","High","Our business has a significant proportion of temporary workers","12.1 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Library, museum and historical site services","12.b","12.b","BE12-E-L-1","Library, museum and historical site servicesBE12-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","12.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Library, museum and historical site services",14.2,14.2,"BE10-T-H-2","Library, museum and historical site servicesBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","14.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","No"]
["Library, museum and historical site services",14.17,14.17,"BE13-T-H-1","Library, museum and historical site servicesBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","14.17 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Library, museum and historical site services",15.9,15.9,"BE17-T-L-3","Library, museum and historical site servicesBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","15.9 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","Yes"]
["Library, museum and historical site services",16.600000000000001,16.600000000000001,"BE15-T-H-6","Library, museum and historical site servicesBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Library, museum and historical site services",17.899999999999899,17.900000000000002,"BE17-T-L-1","Library, museum and historical site servicesBE17-T-L-1","Low","Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","17.9 Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","This characteristic applies to goods that are highly homogenous, which have not undergone significant processing (e.g. raw agricultural inputs). ","No"]
["Library, museum and historical site services",17.11,17.11,"BE17-T-L-2","Library, museum and historical site servicesBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","No"]
["Library, museum and historical site services",20.2,20.2,"BE20-T-H-2","Library, museum and historical site servicesBE20-T-H-2","High","Our business's goods and services are intended to impact people's health","20.2 Our business's goods and services are intended to impact people's health","This characteristic applies to goods and services which directly target people's physical or mental health. Examples include pharmaceutical products and healthcare services. \n\nIt excludes goods and services which indirectly facilitate health improvements, such as wearable technology or wellbeing-related services.","No"]
["Library, museum and historical site services",21.2,21.2,"BE21-T-H-2","Library, museum and historical site servicesBE21-T-H-2","High","Our business's activities are premised on the movement between multiple countries or jurisdictions","21.2 Our business's activities are premised on the movement between multiple countries or jurisdictions","This characteristic applies to companies that earn a significant portion of income from the transport goods or people across national or tax borders as part of their product or service offering. \n\nOperating in multiple jurisdictions often means that companies need to divide the costs of inputs and labour, and split the revenues earned from the good or service between the different tax jurisdictions. This can require judgment calls and a degree of subjectivity, increasing the risk that companies either inadvertently misallocate taxable income, or use the opportunity to strategically minimize their taxes owed by allocating more income to the lower-tax jurisdiction.","No"]
["Library, museum and historical site services",22.6,22.6,"BE22-T-H-4","Library, museum and historical site servicesBE22-T-H-4","High","Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","22.6 Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","This applies where there is either a precedent for lobbying or an anticipated growth in lobbying against advancing social and environmental legislation. A growth in lobbying can be expected where there has already been substantial discussion about incoming legislation that will threaten the ability to do business as usual. Examples include a carbon tax or sugar tax.","No"]
["Textile and apparel repair services",1.1000000000000001,1.1000000000000001,"BE01-T-H-1","Textile and apparel repair servicesBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","1.1 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Textile and apparel repair services",2.5,2.5,"BE02-C-O-L-1","Textile and apparel repair servicesBE02-C-O-L-1","Low","Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","2.5 Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","This characteristic applies when all company owned or controlled sites are in areas designated as ‘low risk’ by the WRI Water Risk Atlas, and where it is reasonable to expect standard wastewater treatment utilities to neutralise wastewater to safe discharge characteristics.","NA"]
["Textile and apparel repair services","3.a",{"$f":"B19281","v":"3.a"},"BE03-E-H-1","Textile and apparel repair servicesBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Textile and apparel repair services","5.a",{"$f":"B19302","v":"5.a"},"BE05-E-H-1","Textile and apparel repair servicesBE05-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","5.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Textile and apparel repair services","5.b","5.b","BE05-E-L-1","Textile and apparel repair servicesBE05-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","5.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Textile and apparel repair services","7.b","7.b","BE07-E-L-1","Textile and apparel repair servicesBE07-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","7.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Textile and apparel repair services",9.5,9.5,"BE08-T-H-1","Textile and apparel repair servicesBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","9.5 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Textile and apparel repair services",10.1,10.1,"BE10-T-H-1","Textile and apparel repair servicesBE10-T-H-1","High","Our business's activities may expose employees to harmful substances","10.1 Our business's activities may expose employees to harmful substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Textile and apparel repair services","10.b","10.b","BE10-E-L-1","Textile and apparel repair servicesBE10-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","10.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Textile and apparel repair services",12.2,12.2,"BE11-T-H-4","Textile and apparel repair servicesBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","12.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Textile and apparel repair services",13.1,13.1,"BE13-T-H-1","Textile and apparel repair servicesBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Textile and apparel repair services",14.18,14.18,"BE14-T-H-1","Textile and apparel repair servicesBE14-T-H-1","High","Our business is highly dependent on confidentiality","14.18 Our business is highly dependent on confidentiality","Employees may be reticent to raise concerns when a company's competitive advantage highly depends on protecting sensitive information (e.g. intellectual property). As a result, employee concerns can go unaddressed out of fear of retribution.","No"]
["Textile and apparel repair services",14.19,14.19,"BE13-C-O-H-1","Textile and apparel repair servicesBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","14.19 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Textile and apparel repair services",15.11,15.11,"BE15-T-L-2","Textile and apparel repair servicesBE15-T-L-2","Low","Our business sells physical products to other businesses, with low risk of product misuse","15.11 Our business sells physical products to other businesses, with low risk of product misuse","This characteristic predominantly applies to product components which are sold on to form part of larger or more complex products. Examples include semiconductors and car parts.\n\nThis characteristic does not apply to products that may have significant operational impacts, if the communication of such impacts are likely to influence customer decision-making. For example, this characteristic does not apply to livestock rearing, as communication on animal welfare and/or use of antibiotics may influence end-customer decisions. ","No"]
["Textile and apparel repair services",17.100000000000001,17.100000000000001,"BE17-T-H-1","Textile and apparel repair servicesBE17-T-H-1","High","Our business's goods may contain harmful substances","17.1 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Textile and apparel repair services",17.11,17.11,"BE17-T-L-2","Textile and apparel repair servicesBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","Yes"]
["Textile and apparel repair services",18.600000000000001,18.600000000000001,"BE18-T-U-1","Textile and apparel repair servicesBE18-T-U-1","Unlikely","Our business's products do not force the user to emit greenhouse gases during use or post-use","18.6 Our business's products do not force the user to emit greenhouse gases during use or post-use","This includes products where greenhouse gas emissions occur as a natural result of decomposition, even if it takes many years (e.g. the break-down of plastics).","Yes"]
["Textile and apparel repair services",20.3,20.3,"BE23-T-H-1","Textile and apparel repair servicesBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Textile and apparel repair services",21.2,21.2,"BE21-T-H-2","Textile and apparel repair servicesBE21-T-H-2","High","Our business's activities are premised on the movement between multiple countries or jurisdictions","21.2 Our business's activities are premised on the movement between multiple countries or jurisdictions","This characteristic applies to companies that earn a significant portion of income from the transport goods or people across national or tax borders as part of their product or service offering. \n\nOperating in multiple jurisdictions often means that companies need to divide the costs of inputs and labour, and split the revenues earned from the good or service between the different tax jurisdictions. This can require judgment calls and a degree of subjectivity, increasing the risk that companies either inadvertently misallocate taxable income, or use the opportunity to strategically minimize their taxes owed by allocating more income to the lower-tax jurisdiction.","No"]
["Textile and apparel repair services",22.8,22.8,"BE22-C-S-L-1","Textile and apparel repair servicesBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Beauty, wellness and other personal services",2.4,2.4,"BE02-T-L-1","Beauty, wellness and other personal servicesBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","No"]
["Beauty, wellness and other personal services","3.a",{"$f":"B19513","v":"3.a"},"BE03-E-H-1","Beauty, wellness and other personal servicesBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Beauty, wellness and other personal services",5.3,5.3,"BE05-T-H-2","Beauty, wellness and other personal servicesBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","No"]
["Beauty, wellness and other personal services","5.b","5.b","BE05-E-L-1","Beauty, wellness and other personal servicesBE05-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","5.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Beauty, wellness and other personal services","6.a",{"$f":"B19544","v":"6.a"},"BE06-E-H-1","Beauty, wellness and other personal servicesBE06-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","6.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Beauty, wellness and other personal services",8.4,8.4,"BE03-T-H-4","Beauty, wellness and other personal servicesBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Beauty, wellness and other personal services",9.3000000000000007,9.3000000000000007,"BE05-T-H-4","Beauty, wellness and other personal servicesBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","9.3 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Beauty, wellness and other personal services","10.a",{"$f":"B19585","v":"10.a"},"BE10-E-H-1","Beauty, wellness and other personal servicesBE10-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","10.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Beauty, wellness and other personal services",11.1,11.1,"BE11-T-H-1","Beauty, wellness and other personal servicesBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","11.1 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Beauty, wellness and other personal services",13.1,13.1,"BE13-T-H-1","Beauty, wellness and other personal servicesBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Beauty, wellness and other personal services",14.9,14.9,"BE11-T-H-3","Beauty, wellness and other personal servicesBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Beauty, wellness and other personal services",14.19,14.19,"BE13-C-O-H-1","Beauty, wellness and other personal servicesBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","14.19 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Beauty, wellness and other personal services",15.7,15.7,"BE15-T-H-7","Beauty, wellness and other personal servicesBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","15.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","Yes"]
["Beauty, wellness and other personal services",16.8,{"$f":"ROUNDUP(B19652,3)","v":16.8},"BE17-T-H-1",{"$f":"A19652&\"\"&D19652","v":"Beauty, wellness and other personal servicesBE17-T-H-1"},"High","Our business's goods may contain harmful substances",{"$f":"C19652&\" \"&G19652","v":"16.8 Our business's goods may contain harmful substances"},"\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Beauty, wellness and other personal services",17.100000000000001,17.100000000000001,"BE17-T-H-1","Beauty, wellness and other personal servicesBE17-T-H-1","High","Our business's goods may contain harmful substances","17.1 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Beauty, wellness and other personal services",17.12,17.12,"BE17-T-L-3","Beauty, wellness and other personal servicesBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","17.12 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Beauty, wellness and other personal services","18.a",{"$f":"B19682","v":"18.a"},"BE18-E-H-1","Beauty, wellness and other personal servicesBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Beauty, wellness and other personal services",21.2,21.2,"BE21-T-H-2","Beauty, wellness and other personal servicesBE21-T-H-2","High","Our business's activities are premised on the movement between multiple countries or jurisdictions","21.2 Our business's activities are premised on the movement between multiple countries or jurisdictions","This characteristic applies to companies that earn a significant portion of income from the transport goods or people across national or tax borders as part of their product or service offering. \n\nOperating in multiple jurisdictions often means that companies need to divide the costs of inputs and labour, and split the revenues earned from the good or service between the different tax jurisdictions. This can require judgment calls and a degree of subjectivity, increasing the risk that companies either inadvertently misallocate taxable income, or use the opportunity to strategically minimize their taxes owed by allocating more income to the lower-tax jurisdiction.","No"]
["Beauty, wellness and other personal services",22.8,{"$f":"ROUNDUP(B19716,3)","v":22.8},"BE22-C-S-L-1",{"$f":"A19716&\"\"&D19716","v":"Beauty, wellness and other personal servicesBE22-C-S-L-1"},"Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations",{"$f":"C19716&\" \"&G19716","v":"22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations"},"Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Computer programming and software development",1.3,1.3,"BE01-T-H-3","Computer programming and software developmentBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","1.3 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","No"]
["Computer programming and software development","2.b","2.b","BE02-E-L-1","Computer programming and software developmentBE02-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","2.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Computer programming and software development","3.a",{"$f":"B19745","v":"3.a"},"BE03-E-H-1","Computer programming and software developmentBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Computer programming and software development","4.b","4.b","BE04-E-L-1","Computer programming and software developmentBE04-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","4.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Computer programming and software development",6.1,6.1,"BE01-T-H-2","Computer programming and software developmentBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","6.1 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Computer programming and software development","6.b","6.b","BE06-E-L-1","Computer programming and software developmentBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Computer programming and software development",9.3000000000000007,9.3000000000000007,"BE05-T-H-4","Computer programming and software developmentBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","9.3 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Computer programming and software development",10.3,10.3,"BE10-T-H-3","Computer programming and software developmentBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","10.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Computer programming and software development",11.2,11.2,"BE11-T-H-3","Computer programming and software developmentBE11-T-H-3","High","Our business has a significant proportion of temporary workers","11.2 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Computer programming and software development",11.9,11.9,"BE11-C-S-L-1","Computer programming and software developmentBE11-C-S-L-1","Low","Our lowest paid employee earns more than the local average salary in all countries of operation","11.9 Our lowest paid employee earns more than the local average salary in all countries of operation","National average salary data does not refer to sector or industry averages, but rather national averages across all parts of the economy. Such information is widely available online.\n\nThis characteristic does not apply in the instance that a national average salary falls below the country's living wage.","NA"]
["Computer programming and software development",13.2,13.2,"BE11-T-H-4","Computer programming and software developmentBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","13.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Computer programming and software development",14.6,14.6,"BE10-T-H-6","Computer programming and software developmentBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Computer programming and software development","14.a",{"$f":"B19863","v":"14.a"},"BE14-E-H-1","Computer programming and software developmentBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Computer programming and software development",15.8,15.8,"BE17-T-H-8","Computer programming and software developmentBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Computer programming and software development",16.899999999999899,16.900000000000002,"BE17-T-H-2","Computer programming and software developmentBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","16.9 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Computer programming and software development","17.a",{"$f":"B19906","v":"17.a"},"BE17-E-H-1","Computer programming and software developmentBE17-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","17.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Computer programming and software development",19.100000000000001,19.100000000000001,"BE19-T-H-1","Computer programming and software developmentBE19-T-H-1","High","Our business's products or key components within products are designed for single or temporary use","19.1 Our business's products or key components within products are designed for single or temporary use","Temporary use includes products that have a lifespan of less than a year. This characteristic is not applicable to goods which end up fully consumed.","No"]
["Computer programming and software development",20.399999999999899,20.400000000000002,"BE20-T-H-3","Computer programming and software developmentBE20-T-H-3","High","Our business collects or handles sensitive information and personal data","20.4 Our business collects or handles sensitive information and personal data","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Computer programming and software development",21.3,21.3,"BE21-C-S-H-1","Computer programming and software developmentBE21-C-S-H-1","High","Our business has a complex structure where there is no immediate transparency of ownership and/or control","21.3 Our business has a complex structure where there is no immediate transparency of ownership and/or control","Ownership and control are somewhat intertwined concepts. Control relates to the ultimate operational decisions of a company. Control is often tied to the beneficial owners of a company.\n\nA beneficial owner is that who either: ultimately owns or controls more than 25% of a company’s shares or voting rights (whether directly or indirectly); or exercises controls over the management of the company in any other way.\n\nIf a company has several layers of corporate officers, shareholders and personal service companies it makes it difficult to see who the beneficial owners are.\n\nGood practice would be clearly stating the beneficial owners of all shareholdings of more than 10% in the company.","NA"]
["Computer programming and software development",22.5,22.5,"BE20-T-H-6","Computer programming and software developmentBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Non-specialized repair services",1.4,1.4,"BE01-T-H-4","Non-specialized repair servicesBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Non-specialized repair services",2.4,2.4,"BE02-T-L-1","Non-specialized repair servicesBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","No"]
["Non-specialized repair services",4.2,4.2,"BE04-T-H-2","Non-specialized repair servicesBE04-T-H-2","High","Our business's products are made of multiple product inputs","4.2 Our business's products are made of multiple product inputs","Product inputs are the materials and components which constitute a physical product.\n \nThis characteristic does not apply to services where the sale of physical goods is not central to revenue-generation, even when operational inputs such as vehicles or machinery may be central to the provision of the service (e.g. tour operators which use tour buses). This characteristic does apply for services when supplementary goods made of multiple product inputs are provided to the customer to consume (e.g. some health care and food services where food or medicines are consumed).","No"]
["Non-specialized repair services","5.a",{"$f":"B19998","v":"5.a"},"BE05-E-H-1","Non-specialized repair servicesBE05-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","5.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Non-specialized repair services","6.b","6.b","BE06-E-L-1","Non-specialized repair servicesBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Non-specialized repair services",8.5,8.5,"BE05-T-H-4","Non-specialized repair servicesBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","8.5 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Non-specialized repair services",9.4,9.4,"BE09-T-H-3","Non-specialized repair servicesBE09-T-H-3","High","Our business requires the repeated acquisition or control of new land","9.4 Our business requires the repeated acquisition or control of new land","This characteristic is likely to apply if the business activity is premised on continuous expansion or if there is a high turnover of site ownership (e.g. real estate development).","No"]
["Non-specialized repair services","9.b","9.b","BE09-E-L-1","Non-specialized repair servicesBE09-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","9.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Non-specialized repair services",11.3,11.3,"BE11-T-H-4","Non-specialized repair servicesBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","11.3 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Non-specialized repair services",12.1,12.1,"BE11-T-H-3","Non-specialized repair servicesBE11-T-H-3","High","Our business has a significant proportion of temporary workers","12.1 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Non-specialized repair services",14.4,14.4,"BE10-T-H-4","Non-specialized repair servicesBE10-T-H-4","High","Our business uses heavy machinery","14.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Non-specialized repair services","14.a",{"$f":"B20095","v":"14.a"},"BE14-E-H-1","Non-specialized repair servicesBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Non-specialized repair services",15.8,15.8,"BE17-T-H-8","Non-specialized repair servicesBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Non-specialized repair services",16.899999999999899,16.900000000000002,"BE17-T-H-2","Non-specialized repair servicesBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","16.9 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Non-specialized repair services","16.b","16.b","BE16-E-L-1","Non-specialized repair servicesBE16-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","16.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Non-specialized repair services","17.b","17.b","BE17-E-L-1","Non-specialized repair servicesBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Non-specialized repair services",19.100000000000001,19.100000000000001,"BE19-T-H-1","Non-specialized repair servicesBE19-T-H-1","High","Our business's products or key components within products are designed for single or temporary use","19.1 Our business's products or key components within products are designed for single or temporary use","Temporary use includes products that have a lifespan of less than a year. This characteristic is not applicable to goods which end up fully consumed.","No"]
["Non-specialized repair services",20.3,20.3,"BE23-T-H-1","Non-specialized repair servicesBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Non-specialized repair services",21.4,21.4,"BE21-C-S-H-2","Non-specialized repair servicesBE21-C-S-H-2","High","Our business is registered in a recognised 'tax haven'","21.4 Our business is registered in a recognised 'tax haven'","A tax haven is generally an offshore country that offers foreign individuals and businesses little or no tax liability. Examples include the Cayman Islands, Bermuda, Switzerland and Jersey.","NA"]
["Design services",1.4,1.4,"BE01-T-H-4","Design servicesBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Design services",2.4,2.4,"BE02-T-L-1","Design servicesBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","Yes"]
["Design services",4.2,4.2,"BE04-T-H-2","Design servicesBE04-T-H-2","High","Our business's products are made of multiple product inputs","4.2 Our business's products are made of multiple product inputs","Product inputs are the materials and components which constitute a physical product.\n \nThis characteristic does not apply to services where the sale of physical goods is not central to revenue-generation, even when operational inputs such as vehicles or machinery may be central to the provision of the service (e.g. tour operators which use tour buses). This characteristic does apply for services when supplementary goods made of multiple product inputs are provided to the customer to consume (e.g. some health care and food services where food or medicines are consumed).","No"]
["Design services",5.2,5.2,"BE05-T-H-1","Design servicesBE05-T-H-1","High","Our business manages, stores or distributes potentially harmful substances as a core activity","5.2 Our business manages, stores or distributes potentially harmful substances as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Design services",6.3,6.3,"BE01-T-H-4","Design servicesBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Design services",7.2,7.2,"BE07-T-H-2","Design servicesBE07-T-H-2","High","Our business's operations generate high quantities of hazardous waste","7.2 Our business's operations generate high quantities of hazardous waste","Waste is considered hazardous if it is flammable, corrosive, highly reactive or toxic. High quantities of hazardous waste would represent a defining business feature and would require active and ongoing management.","No"]
["Design services","8.a",{"$f":"B20258","v":"8.a"},"BE08-E-H-1","Design servicesBE08-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","8.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Design services",9.5,9.5,"BE08-T-H-1","Design servicesBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","9.5 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Design services",11.3,11.3,"BE11-T-H-4","Design servicesBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","11.3 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Design services",12.1,{"$f":"ROUNDUP(B20294,3)","v":12.1},"BE11-T-H-3","Design servicesBE11-T-H-3","High","Our business has a significant proportion of temporary workers","12.1 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Design services","13.a",{"$f":"B20307","v":"13.a"},"BE13-E-H-1","Design servicesBE13-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","13.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Design services",14.8,14.8,"BE11-T-H-1","Design servicesBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","14.8 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Design services",15.1,15.1,"BE15-T-H-1","Design servicesBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","15.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Design services","15.b","15.b","BE15-E-L-1","Design servicesBE15-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","15.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Design services",16.600000000000001,16.600000000000001,"BE15-T-H-6","Design servicesBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Design services",17.100000000000001,17.100000000000001,"BE17-T-H-1","Design servicesBE17-T-H-1","High","Our business's goods may contain harmful substances","17.1 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Design services",19.100000000000001,19.100000000000001,"BE19-T-H-1","Design servicesBE19-T-H-1","High","Our business's products or key components within products are designed for single or temporary use","19.1 Our business's products or key components within products are designed for single or temporary use","Temporary use includes products that have a lifespan of less than a year. This characteristic is not applicable to goods which end up fully consumed.","No"]
["Design services",20.6,20.6,"BE17-T-H-8","Design servicesBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Design services",21.5,21.5,"BE21-C-S-L-1","Design servicesBE21-C-S-L-1","Low","Our business is a registered charity","21.5 Our business is a registered charity","A charity is an organisation with specific purposes defined in law to be charitable, and is exclusively for public benefit.","NA"]
["Design services",22.7,22.7,"BE22-C-O-H-1","Design servicesBE22-C-O-H-1","High","Our business is heavily subsidised by the government","22.7 Our business is heavily subsidised by the government","A subsidy is a direct or indirect payment to individuals or firms, usually in the form of a cash payment from the government or a targeted tax cut. Examples of heavily subsidised industries include agriculture and oil and gas.","NA"]
["Accommodation services",1.4,1.4,"BE01-T-H-4","Accommodation servicesBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Accommodation services",2.5,2.5,"BE02-C-O-L-1","Accommodation servicesBE02-C-O-L-1","Low","Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","2.5 Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","This characteristic applies when all company owned or controlled sites are in areas designated as ‘low risk’ by the WRI Water Risk Atlas, and where it is reasonable to expect standard wastewater treatment utilities to neutralise wastewater to safe discharge characteristics.","NA"]
["Accommodation services","3.a",{"$f":"B20441","v":"3.a"},"BE03-E-H-1","Accommodation servicesBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Accommodation services",5.3,5.3,"BE05-T-H-2","Accommodation servicesBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","No"]
["Accommodation services",7.2,7.2,"BE07-T-H-2","Accommodation servicesBE07-T-H-2","High","Our business's operations generate high quantities of hazardous waste","7.2 Our business's operations generate high quantities of hazardous waste","Waste is considered hazardous if it is flammable, corrosive, highly reactive or toxic. High quantities of hazardous waste would represent a defining business feature and would require active and ongoing management.","No"]
["Accommodation services",8.6999999999999904,8.6999999999999993,"BE08-T-H-2","Accommodation servicesBE08-T-H-2","High","Our business is likely to operate in or near areas of high biodiversity or cultural value","8.7 Our business is likely to operate in or near areas of high biodiversity or cultural value","A biodiverse area is one with high concentrations of endemic or rare species that are significant at a global or regional level. Examples include rainforests or mangroves. \n\nAn area of cultural value is one of cultural, archaeological, historical, religious or sacred significance. Examples include land belonging to indigenous peoples.\n\nThis characteristic applies to activities which require very specific natural environments to operate (e.g. various forms of aquaculture).","Yes"]
["Accommodation services",9.6,9.6,"BE09-T-H-4","Accommodation servicesBE09-T-H-4","High","Our business may have the potential to disrupt local activities and livelihoods","9.6 Our business may have the potential to disrupt local activities and livelihoods","This characteristic captures a variety of disruptive activities not explicitly covered elsewhere. Examples include noise pollution or genetic cross-contamination.","Yes"]
["Accommodation services",10.7,10.7,"BE10-T-H-7","Accommodation servicesBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Accommodation services",11.4,11.4,"BE11-T-H-5","Accommodation servicesBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","11.4 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Accommodation services",12.2,12.2,"BE11-T-H-4","Accommodation servicesBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","12.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Accommodation services","13.b","13.b","BE13-E-L-1","Accommodation servicesBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Accommodation services",14.9,14.9,"BE11-T-H-3","Accommodation servicesBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Accommodation services",15.11,15.11,"BE15-T-L-2","Accommodation servicesBE15-T-L-2","Low","Our business sells physical products to other businesses, with low risk of product misuse","15.11 Our business sells physical products to other businesses, with low risk of product misuse","This characteristic predominantly applies to product components which are sold on to form part of larger or more complex products. Examples include semiconductors and car parts.\n\nThis characteristic does not apply to products that may have significant operational impacts, if the communication of such impacts are likely to influence customer decision-making. For example, this characteristic does not apply to livestock rearing, as communication on animal welfare and/or use of antibiotics may influence end-customer decisions. ","No"]
["Accommodation services",16.12,16.12,"BE17-T-H-4","Accommodation servicesBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","16.12 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Accommodation services",17.3,17.3,"BE17-T-H-3","Accommodation servicesBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","17.3 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Accommodation services",17.11,17.11,"BE17-T-L-2","Accommodation servicesBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","No"]
["Accommodation services",19.2,19.2,"BE19-T-H-3","Accommodation servicesBE19-T-H-3","High","Our business's products require disassembly by the end user to be repurposed","19.2 Our business's products require disassembly by the end user to be repurposed","This characteristic typically applies to physical goods whose material composition can make it difficult to recycle via municipal waste infrastructure. Examples include electrical goods and batteries. ","No"]
["Accommodation services",20.3,20.3,"BE23-T-H-1","Accommodation servicesBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Accommodation services","21.a",{"$f":"B20635","v":"21.a"},"BE21-E-H-1","Accommodation servicesBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Accommodation services",22.8,22.8,"BE22-C-S-L-1","Accommodation servicesBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Advertising services","2.a",{"$f":"B20665","v":"2.a"},"BE02-E-H-1","Advertising servicesBE02-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","2.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Advertising services",4.0999999999999899,4.1000000000000005,"BE04-T-H-1","Advertising servicesBE04-T-H-1","High","Our business transforms, refines or combines raw materials","4.1 Our business transforms, refines or combines raw materials","Raw materials are substances in their natural state that will be used in the primary production of other goods.\n\nExamples include many kinds of manufacturing, such as that of most foods, petroleum products and chemicals.","No"]
["Advertising services",5.3,5.3,"BE05-T-H-2","Advertising servicesBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","No"]
["Advertising services","5.b","5.b","BE05-E-L-1","Advertising servicesBE05-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","5.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Advertising services",7.3,7.3,"BE07-T-H-3","Advertising servicesBE07-T-H-3","High","Our business' core product inputs are perishable","7.3 Our business' core product inputs are perishable","A core input is one that is embedded into, or necessarily consumed in the creation of physical goods. A perishable input is one that decays quickly.","No"]
["Advertising services",8.4,8.4,"BE03-T-H-4","Advertising servicesBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Advertising services",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Advertising servicesBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Advertising services",10.3,10.3,"BE10-T-H-3","Advertising servicesBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","10.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Advertising services",11.7,11.7,"BE11-T-H-8","Advertising servicesBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Advertising services","13.b","13.b","BE13-E-L-1","Advertising servicesBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Advertising services",14.9,14.9,"BE11-T-H-3","Advertising servicesBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Advertising services",15.2,15.2,"BE15-T-H-2","Advertising servicesBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","15.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Advertising services","15.a",{"$f":"B20803","v":"15.a"},"BE15-E-H-1","Advertising servicesBE15-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","15.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Advertising services",16.8,16.8,"BE17-T-H-1","Advertising servicesBE17-T-H-1","High","Our business's goods may contain harmful substances","16.8 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Advertising services",17.3,17.3,"BE17-T-H-3","Advertising servicesBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","17.3 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Advertising services","17.b","17.b","BE17-E-L-1","Advertising servicesBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Advertising services",20.3,20.3,"BE23-T-H-1","Advertising servicesBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Advertising services","21.a",{"$f":"B20867","v":"21.a"},"BE21-E-H-1","Advertising servicesBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Advertising services",22.8,22.8,"BE22-C-S-L-1","Advertising servicesBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Education services",1.7,1.7,"BE01-C-O-L-1","Education servicesBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Education services","2.b","2.b","BE02-E-L-1","Education servicesBE02-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","2.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Education services",4.0999999999999899,4.1000000000000005,"BE04-T-H-1","Education servicesBE04-T-H-1","High","Our business transforms, refines or combines raw materials","4.1 Our business transforms, refines or combines raw materials","Raw materials are substances in their natural state that will be used in the primary production of other goods.\n\nExamples include many kinds of manufacturing, such as that of most foods, petroleum products and chemicals.","No"]
["Education services",5.2,5.2,"BE05-T-H-1","Education servicesBE05-T-H-1","High","Our business manages, stores or distributes potentially harmful substances as a core activity","5.2 Our business manages, stores or distributes potentially harmful substances as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Education services",6.1,6.1,"BE01-T-H-2","Education servicesBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","6.1 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Education services",8.4,8.4,"BE03-T-H-4","Education servicesBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Education services",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Education servicesBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Education services",10.3,10.3,"BE10-T-H-3","Education servicesBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","10.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Education services",11.6,11.6,"BE11-T-H-7","Education servicesBE11-T-H-7","High","Our business is part of the gig-economy","11.6 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Education services",12.4,12.4,"BE12-T-H-1","Education servicesBE12-T-H-1","High","Our business's activities risk relying on child or forced labour","12.4 Our business's activities risk relying on child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","No"]
["Education services",14.2,14.2,"BE10-T-H-2","Education servicesBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","14.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","No"]
["Education services",14.11,14.11,"BE11-T-H-4","Education servicesBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","14.11 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Education services","14.a",{"$f":"B21023","v":"14.a"},"BE14-E-H-1","Education servicesBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Education services","15.b","15.b","BE15-E-L-1","Education servicesBE15-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","15.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Education services",17.3,17.3,"BE17-T-H-3","Education servicesBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","17.3 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Education services","17.a",{"$f":"B21066","v":"17.a"},"BE17-E-H-1","Education servicesBE17-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","17.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Education services",19.399999999999899,19.400000000000002,"BE19-T-L-1","Education servicesBE19-T-L-1","Low","Our business does not sell physical goods","19.4 Our business does not sell physical goods","This characteristic applies to most services (e.g. professional services).\n \nThis characteristic does not apply to services which provide physical goods to customers in support of that service as a central part of revenue-generation (e.g. food and beverage services). ","Yes"]
["Education services",20.5,20.5,"BE20-T-H-4","Education servicesBE20-T-H-4","High","Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","20.5 Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","Innovation may take the form of technology, concept or business model. This characteristic applies where innovation used by a business is subject to significant public discussion of ethical concerns (e.g. cryptocurrencies).","No"]
["Education services",21.3,21.3,"BE21-C-S-H-1","Education servicesBE21-C-S-H-1","High","Our business has a complex structure where there is no immediate transparency of ownership and/or control","21.3 Our business has a complex structure where there is no immediate transparency of ownership and/or control","Ownership and control are somewhat intertwined concepts. Control relates to the ultimate operational decisions of a company. Control is often tied to the beneficial owners of a company.\n\nA beneficial owner is that who either: ultimately owns or controls more than 25% of a company’s shares or voting rights (whether directly or indirectly); or exercises controls over the management of the company in any other way.\n\nIf a company has several layers of corporate officers, shareholders and personal service companies it makes it difficult to see who the beneficial owners are.\n\nGood practice would be clearly stating the beneficial owners of all shareholdings of more than 10% in the company.","NA"]
["Education services","22.a",{"$f":"B21109","v":"22.a"},"BE22-E-H-1","Education servicesBE22-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","22.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Electronic products and equipment repair services",1.4,1.4,"BE01-T-H-4","Electronic products and equipment repair servicesBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Electronic products and equipment repair services",3.1,3.1,"BE03-T-H-1","Electronic products and equipment repair servicesBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Electronic products and equipment repair services",5.5,5.5,"BE01-T-H-1","Electronic products and equipment repair servicesBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","5.5 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Electronic products and equipment repair services",6.2,6.2,"BE01-T-H-3","Electronic products and equipment repair servicesBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","6.2 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","No"]
["Electronic products and equipment repair services",7.5,7.5,"BE07-T-L-1","Electronic products and equipment repair servicesBE07-T-L-1","Low","Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","7.5 Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","This characteristic applies if a company sells virtual or digital products, or if a company provides a service that is supported by digital platforms. Examples include professional services and digital media.","No"]
["Electronic products and equipment repair services","7.b","7.b","BE07-E-L-1","Electronic products and equipment repair servicesBE07-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","7.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Electronic products and equipment repair services",9.8000000000000007,9.8000000000000007,"BE09-T-H-5","Electronic products and equipment repair servicesBE09-T-H-5","High","Our business's activities emit high amounts of harmful substances into nature","9.8 Our business's activities emit high amounts of harmful substances into nature","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic only applies if the harmful substances are likely to have a direct negative impact on local communities. If a business activity emits harmful substances, but these are unlikely to escape from company premises into nature due to operating processes, this characteristic does not apply. \n","No"]
["Electronic products and equipment repair services",10.4,10.4,"BE10-T-H-4","Electronic products and equipment repair servicesBE10-T-H-4","High","Our business uses heavy machinery","10.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Electronic products and equipment repair services",11.3,11.3,"BE11-T-H-4","Electronic products and equipment repair servicesBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","11.3 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Electronic products and equipment repair services",12.5,12.5,"BE11-T-H-6","Electronic products and equipment repair servicesBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Electronic products and equipment repair services",14.12,14.12,"BE11-T-H-5","Electronic products and equipment repair servicesBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","14.12 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","No"]
["Electronic products and equipment repair services","14.b","14.b","BE14-E-L-1","Electronic products and equipment repair servicesBE14-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","14.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Electronic products and equipment repair services",16.2,16.2,"BE15-T-H-2","Electronic products and equipment repair servicesBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Electronic products and equipment repair services",16.899999999999899,16.900000000000002,"BE17-T-H-2","Electronic products and equipment repair servicesBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","16.9 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Electronic products and equipment repair services",17.399999999999899,17.400000000000002,"BE17-T-H-4","Electronic products and equipment repair servicesBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","17.4 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Electronic products and equipment repair services","17.b","17.b","BE17-E-L-1","Electronic products and equipment repair servicesBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Electronic products and equipment repair services",19.100000000000001,19.100000000000001,"BE19-T-H-1","Electronic products and equipment repair servicesBE19-T-H-1","High","Our business's products or key components within products are designed for single or temporary use","19.1 Our business's products or key components within products are designed for single or temporary use","Temporary use includes products that have a lifespan of less than a year. This characteristic is not applicable to goods which end up fully consumed.","No"]
["Electronic products and equipment repair services",20.6,20.6,"BE17-T-H-8","Electronic products and equipment repair servicesBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Electronic products and equipment repair services","22.b","22.b","BE22-E-L-1","Electronic products and equipment repair servicesBE22-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","22.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Funeral services",1.2,1.2,"BE01-T-H-2","Funeral servicesBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","1.2 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Funeral services",3.1,3.1,"BE03-T-H-1","Funeral servicesBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Funeral services",4.2,4.2,"BE04-T-H-2","Funeral servicesBE04-T-H-2","High","Our business's products are made of multiple product inputs","4.2 Our business's products are made of multiple product inputs","Product inputs are the materials and components which constitute a physical product.\n \nThis characteristic does not apply to services where the sale of physical goods is not central to revenue-generation, even when operational inputs such as vehicles or machinery may be central to the provision of the service (e.g. tour operators which use tour buses). This characteristic does apply for services when supplementary goods made of multiple product inputs are provided to the customer to consume (e.g. some health care and food services where food or medicines are consumed).","No"]
["Funeral services",5.6,5.6,"BE05-T-H-4","Funeral servicesBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","5.6 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Funeral services",6.3,6.3,"BE01-T-H-4","Funeral servicesBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","Yes"]
["Funeral services",7.2,7.2,"BE07-T-H-2","Funeral servicesBE07-T-H-2","High","Our business's operations generate high quantities of hazardous waste","7.2 Our business's operations generate high quantities of hazardous waste","Waste is considered hazardous if it is flammable, corrosive, highly reactive or toxic. High quantities of hazardous waste would represent a defining business feature and would require active and ongoing management.","Yes"]
["Funeral services",8.6999999999999904,8.6999999999999993,"BE08-T-H-2","Funeral servicesBE08-T-H-2","High","Our business is likely to operate in or near areas of high biodiversity or cultural value","8.7 Our business is likely to operate in or near areas of high biodiversity or cultural value","A biodiverse area is one with high concentrations of endemic or rare species that are significant at a global or regional level. Examples include rainforests or mangroves. \n\nAn area of cultural value is one of cultural, archaeological, historical, religious or sacred significance. Examples include land belonging to indigenous peoples.\n\nThis characteristic applies to activities which require very specific natural environments to operate (e.g. various forms of aquaculture).","No"]
["Funeral services",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","Funeral servicesBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Funeral services",10.5,10.5,"BE10-T-H-5","Funeral servicesBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","10.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","Yes"]
["Funeral services",12.5,12.5,"BE11-T-H-6","Funeral servicesBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Funeral services","13.a",{"$f":"B21467","v":"13.a"},"BE13-E-H-1","Funeral servicesBE13-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","13.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Funeral services",14.13,14.13,"BE12-T-H-1","Funeral servicesBE12-T-H-1","High","Our business's activities have documented cases of child or forced labour","14.13 Our business's activities have documented cases of child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","No"]
["Funeral services",15.1,15.1,"BE15-T-H-1","Funeral servicesBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","15.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Funeral services",15.11,15.11,"BE15-T-L-2","Funeral servicesBE15-T-L-2","Low","Our business sells physical products to other businesses, with low risk of product misuse","15.11 Our business sells physical products to other businesses, with low risk of product misuse","This characteristic predominantly applies to product components which are sold on to form part of larger or more complex products. Examples include semiconductors and car parts.\n\nThis characteristic does not apply to products that may have significant operational impacts, if the communication of such impacts are likely to influence customer decision-making. For example, this characteristic does not apply to livestock rearing, as communication on animal welfare and/or use of antibiotics may influence end-customer decisions. ","No"]
["Funeral services",16.13,16.13,"BE17-T-H-5","Funeral servicesBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Funeral services","17.b","17.b","BE17-E-L-1","Funeral servicesBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Funeral services",18.100000000000001,18.100000000000001,"BE18-T-H-1","Funeral servicesBE18-T-H-1","High","Our business's products depend on fossil fuels to operate","18.1 Our business's products depend on fossil fuels to operate","This characteristic applies to products which force users to emit greenhouse gases when used as intended. Examples include the manufacture and sale of machinery dependent on fossil fuel combustion.\n\nThis characteristic does not apply to electric goods which can be powered by batteries or power outlets. \n","No"]
["Funeral services",20.6,20.6,"BE17-T-H-8","Funeral servicesBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Funeral services",21.5,21.5,"BE21-C-S-L-1","Funeral servicesBE21-C-S-L-1","Low","Our business is a registered charity","21.5 Our business is a registered charity","A charity is an organisation with specific purposes defined in law to be charitable, and is exclusively for public benefit.","NA"]
["Funeral services",23.1,23.1,"BE23-T-H-1","Funeral servicesBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","23.1 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Healthcare services",1.6,1.6,"BE01-T-H-6","Healthcare servicesBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","1.6 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","Yes"]
["Healthcare services","2.b","2.b","BE02-E-L-1","Healthcare servicesBE02-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","2.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Healthcare services",4.3,4.3,"BE04-T-H-3","Healthcare servicesBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","Yes"]
["Healthcare services",6.3,6.3,"BE01-T-H-4","Healthcare servicesBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Healthcare services",6.4,6.4,"BE01-T-H-5","Healthcare servicesBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","6.4 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Healthcare services",8.6999999999999904,8.6999999999999993,"BE08-T-H-2","Healthcare servicesBE08-T-H-2","High","Our business is likely to operate in or near areas of high biodiversity or cultural value","8.7 Our business is likely to operate in or near areas of high biodiversity or cultural value","A biodiverse area is one with high concentrations of endemic or rare species that are significant at a global or regional level. Examples include rainforests or mangroves. \n\nAn area of cultural value is one of cultural, archaeological, historical, religious or sacred significance. Examples include land belonging to indigenous peoples.\n\nThis characteristic applies to activities which require very specific natural environments to operate (e.g. various forms of aquaculture).","No"]
["Healthcare services",9.6,9.6,"BE09-T-H-4","Healthcare servicesBE09-T-H-4","High","Our business may have the potential to disrupt local activities and livelihoods","9.6 Our business may have the potential to disrupt local activities and livelihoods","This characteristic captures a variety of disruptive activities not explicitly covered elsewhere. Examples include noise pollution or genetic cross-contamination.","No"]
["Healthcare services",10.6,10.6,"BE10-T-H-6","Healthcare servicesBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","10.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","Yes"]
["Healthcare services",11.9,11.9,"BE11-C-S-L-1","Healthcare servicesBE11-C-S-L-1","Low","Our lowest paid employee earns more than the local average salary in all countries of operation","11.9 Our lowest paid employee earns more than the local average salary in all countries of operation","National average salary data does not refer to sector or industry averages, but rather national averages across all parts of the economy. Such information is widely available online.\n\nThis characteristic does not apply in the instance that a national average salary falls below the country's living wage.","NA"]
["Healthcare services",12.6,12.6,"BE11-T-H-8","Healthcare servicesBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","12.6 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Healthcare services","13.b","13.b","BE13-E-L-1",{"$f":"A21700&\"\"&D21700","v":"Healthcare servicesBE13-E-L-1"},"Low","None of the low risk characteristics adequately describe why this business is low risk",{"$f":"C21700&\" \"&G21700","v":"13.b None of the low risk characteristics adequately describe why this business is low risk"},null,"No"]
["Healthcare services",15.1,15.1,"BE15-T-H-1","Healthcare servicesBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","15.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Healthcare services",15.2,15.2,"BE15-T-H-2","Healthcare servicesBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","15.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","Yes"]
["Healthcare services",16.12,16.12,"BE17-T-H-4","Healthcare servicesBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","16.12 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Healthcare services",17.2,17.2,"BE17-T-H-2","Healthcare servicesBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","17.2 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Healthcare services",18.2,18.2,"BE18-T-H-2","Healthcare servicesBE18-T-H-2","High","Our business's products are themselves a greenhouse gas","18.2 Our business's products are themselves a greenhouse gas","Examples include, but are not limited to, carbon dioxide, methane, ozone, nitrous oxide, and chlorofluorocarbons.","No"]
["Healthcare services",19.2,19.2,"BE19-T-H-3","Healthcare servicesBE19-T-H-3","High","Our business's products require disassembly by the end user to be repurposed","19.2 Our business's products require disassembly by the end user to be repurposed","This characteristic typically applies to physical goods whose material composition can make it difficult to recycle via municipal waste infrastructure. Examples include electrical goods and batteries. ","No"]
["Healthcare services",20.7,20.7,"BE20-T-H-5","Healthcare servicesBE20-T-H-5","High","Our business facilitates interactions with potentially vulnerable groups","20.7 Our business facilitates interactions with potentially vulnerable groups","\nVulnerable groups include children, elderly and indigenous people and others who may be targeted and mistreated.\n \nThis characteristic applies where a significant proportion of interactions are likely to be vulnerable individuals (e.g. tourism trips on indigenous land).\n\nThis characteristic does not apply whereby a business's day-to-day interactions are broadly reflective of the population.","No"]
["Healthcare services","21.a",{"$f":"B21795","v":"21.a"},"BE21-E-H-1","Healthcare servicesBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Machinery repair services",1.6,1.6,"BE01-T-H-6","Machinery repair servicesBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","1.6 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Machinery repair services",1.7,1.7,"BE01-C-O-L-1","Machinery repair servicesBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Machinery repair services",4.4000000000000004,4.4000000000000004,"BE04-T-H-4","Machinery repair servicesBE04-T-H-4","High","Our business relies heavily on outsourced labour","4.4 Our business relies heavily on outsourced labour","Outsourced labour is the practice of hiring a party outside a company to deliver services or manufacture goods which would conventionally be completed in-house by the company's own employees. It is usually undertaken as a cost-cutting measure. \n \nThis does not apply when the outsourced function is not central to the business model (e.g. cleaning, or human resources), or where the business activity being outsourced sits within the same business activity. Commonly outsourced activities include the use of call centres for customer services, and external market research.","No"]
["Machinery repair services",5.4,5.4,"BE05-T-H-3","Machinery repair servicesBE05-T-H-3","High","Our business generates significant quantities of harmful substances as an operational by-product","5.4 Our business generates significant quantities of harmful substances as an operational by-product","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic applies to operational activities that could reasonably be expected to contribute to air, water or soil pollution via emission of harmful substances.","Yes"]
["Machinery repair services",6.4,6.4,"BE01-T-H-5","Machinery repair servicesBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","6.4 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Machinery repair services",7.3,7.3,"BE07-T-H-3","Machinery repair servicesBE07-T-H-3","High","Our business' core product inputs are perishable","7.3 Our business' core product inputs are perishable","A core input is one that is embedded into, or necessarily consumed in the creation of physical goods. A perishable input is one that decays quickly.","No"]
["Machinery repair services",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","Machinery repair servicesBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","Yes"]
["Machinery repair services",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Machinery repair servicesBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Machinery repair services",11.5,11.5,"BE11-T-H-6","Machinery repair servicesBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","11.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Machinery repair services",11.6,11.6,"BE11-T-H-7","Machinery repair servicesBE11-T-H-7","High","Our business is part of the gig-economy","11.6 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Machinery repair services",12.8,12.8,"BE10-T-H-6","Machinery repair servicesBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","12.8 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Machinery repair services",14.14,14.14,"BE11-T-H-6","Machinery repair servicesBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Machinery repair services",15.2,15.2,"BE15-T-H-2","Machinery repair servicesBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","15.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Machinery repair services","15.a",{"$f":"B21963","v":"15.a"},"BE15-E-H-1","Machinery repair servicesBE15-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","15.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Machinery repair services",16.13,16.13,"BE17-T-H-5","Machinery repair servicesBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Machinery repair services",17.3,17.3,"BE17-T-H-3","Machinery repair servicesBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","17.3 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Machinery repair services",19.3,19.3,"BE19-T-H-4","Machinery repair servicesBE19-T-H-4","High","Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","19.3 Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","This includes physical goods which are typically replaced or which need replacing within 10 years.","No"]
["Machinery repair services",19.399999999999899,19.400000000000002,"BE19-T-L-1","Machinery repair servicesBE19-T-L-1","Low","Our business does not sell physical goods","19.4 Our business does not sell physical goods","This characteristic applies to most services (e.g. professional services).\n \nThis characteristic does not apply to services which provide physical goods to customers in support of that service as a central part of revenue-generation (e.g. food and beverage services). ","No"]
["Machinery repair services","21.a",{"$f":"B22027","v":"21.a"},"BE21-E-H-1","Machinery repair servicesBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Machinery repair services",23.3,23.3,"BE23-T-L-1","Machinery repair servicesBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","Yes"]
["Motor vehicle repair services",1.7,1.7,"BE01-C-O-L-1","Motor vehicle repair servicesBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Motor vehicle repair services","2.b","2.b","BE02-E-L-1","Motor vehicle repair servicesBE02-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","2.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Motor vehicle repair services",4.5,4.5,"BE04-T-H-5","Motor vehicle repair servicesBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Motor vehicle repair services",5.5,5.5,"BE01-T-H-1","Motor vehicle repair servicesBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","5.5 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Motor vehicle repair services",6.6,6.6,"BE06-T-H-1","Motor vehicle repair servicesBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","No"]
["Motor vehicle repair services",8.1999999999999904,8.1999999999999993,"BE03-T-H-2","Motor vehicle repair servicesBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","8.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Motor vehicle repair services",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Motor vehicle repair servicesBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Motor vehicle repair services",10.7,10.7,"BE10-T-H-7","Motor vehicle repair servicesBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Motor vehicle repair services",11.6,11.6,"BE11-T-H-7","Motor vehicle repair servicesBE11-T-H-7","High","Our business is part of the gig-economy","11.6 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Motor vehicle repair services",12.4,12.4,"BE12-T-H-1","Motor vehicle repair servicesBE12-T-H-1","High","Our business's activities risk relying on child or forced labour","12.4 Our business's activities risk relying on child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","No"]
["Motor vehicle repair services",14.2,14.2,"BE10-T-H-2","Motor vehicle repair servicesBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","14.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","Yes"]
["Motor vehicle repair services",14.12,14.12,"BE11-T-H-5","Motor vehicle repair servicesBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","14.12 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","No"]
["Motor vehicle repair services",15.5,15.5,"BE15-T-H-5","Motor vehicle repair servicesBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Motor vehicle repair services","15.b","15.b","BE15-E-L-1","Motor vehicle repair servicesBE15-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","15.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Motor vehicle repair services",17.3,17.3,"BE17-T-H-3","Motor vehicle repair servicesBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","17.3 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Motor vehicle repair services",18.3,18.3,"BE18-T-H-3","Motor vehicle repair servicesBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Motor vehicle repair services",19.399999999999899,19.400000000000002,"BE19-T-L-1","Motor vehicle repair servicesBE19-T-L-1","Low","Our business does not sell physical goods","19.4 Our business does not sell physical goods","This characteristic applies to most services (e.g. professional services).\n \nThis characteristic does not apply to services which provide physical goods to customers in support of that service as a central part of revenue-generation (e.g. food and beverage services). ","No"]
["Motor vehicle repair services","20.a",{"$f":"B22252","v":"20.a"},"BE20-E-H-1","Motor vehicle repair servicesBE20-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","20.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Motor vehicle repair services",22.1,22.1,"BE22-T-H-1","Motor vehicle repair servicesBE22-T-H-1","High","Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","22.1 Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","Extensive greenhouse gas emissions are those associated with heavy polluting industries or businesses whose products generate significant greenhouse gases. Such activities typically have a precedent for lobbying against environmental regulation or carbon pricing.","No"]
["Publishing, broadcasting and media services",1.4,1.4,"BE01-T-H-4","Publishing, broadcasting and media servicesBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Publishing, broadcasting and media services","1.a",{"$f":"B22282","v":"1.a"},"BE01-E-H-1","Publishing, broadcasting and media servicesBE01-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","1.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Publishing, broadcasting and media services",3.1,3.1,"BE03-T-H-1","Publishing, broadcasting and media servicesBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Publishing, broadcasting and media services",5.5,5.5,"BE01-T-H-1","Publishing, broadcasting and media servicesBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","5.5 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Publishing, broadcasting and media services",6.6,6.6,"BE06-T-H-1","Publishing, broadcasting and media servicesBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","No"]
["Publishing, broadcasting and media services",7.5,7.5,"BE07-T-L-1","Publishing, broadcasting and media servicesBE07-T-L-1","Low","Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","7.5 Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","This characteristic applies if a company sells virtual or digital products, or if a company provides a service that is supported by digital platforms. Examples include professional services and digital media.","Yes"]
["Publishing, broadcasting and media services","8.b","8.b","BE08-E-L-1","Publishing, broadcasting and media servicesBE08-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","8.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Publishing, broadcasting and media services","9.b","9.b","BE09-E-L-1","Publishing, broadcasting and media servicesBE09-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","9.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Publishing, broadcasting and media services",10.4,10.4,"BE10-T-H-4","Publishing, broadcasting and media servicesBE10-T-H-4","High","Our business uses heavy machinery","10.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Publishing, broadcasting and media services",11.7,11.7,"BE11-T-H-8","Publishing, broadcasting and media servicesBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","Yes"]
["Publishing, broadcasting and media services",12.5,12.5,"BE11-T-H-6","Publishing, broadcasting and media servicesBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Publishing, broadcasting and media services",14.12,14.12,"BE11-T-H-5","Publishing, broadcasting and media servicesBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","14.12 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","No"]
["Publishing, broadcasting and media services",15.4,15.4,"BE15-T-H-4","Publishing, broadcasting and media servicesBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","15.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Publishing, broadcasting and media services",16.100000000000001,16.100000000000001,"BE15-T-H-1","Publishing, broadcasting and media servicesBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","16.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Publishing, broadcasting and media services",16.149999999999899,16.150000000000002,"BE17-T-H-7","Publishing, broadcasting and media servicesBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","16.15 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Publishing, broadcasting and media services",17.399999999999899,17.400000000000002,"BE17-T-H-4","Publishing, broadcasting and media servicesBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","17.4 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Publishing, broadcasting and media services","17.b","17.b","BE17-E-L-1","Publishing, broadcasting and media servicesBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Publishing, broadcasting and media services",19.5,19.5,"BE19-T-L-2","Publishing, broadcasting and media servicesBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Publishing, broadcasting and media services",20.6,20.6,"BE17-T-H-8","Publishing, broadcasting and media servicesBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Publishing, broadcasting and media services",22.2,22.2,"BE08-T-H-1","Publishing, broadcasting and media servicesBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Real estate management","1.b","1.b","BE01-E-L-1","Real estate managementBE01-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","1.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Real estate management",2.5,2.5,"BE02-C-O-L-1","Real estate managementBE02-C-O-L-1","Low","Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","2.5 Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","This characteristic applies when all company owned or controlled sites are in areas designated as ‘low risk’ by the WRI Water Risk Atlas, and where it is reasonable to expect standard wastewater treatment utilities to neutralise wastewater to safe discharge characteristics.","NA"]
["Real estate management",4.5999999999999899,4.6000000000000005,"BE04-T-H-6","Real estate managementBE04-T-H-6","High","Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","4.6 Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","This typically applies when the procurement of one or more product inputs, central to revenue-generation, are associated with ethical breaches (e.g. the reliance on conflict minerals).","No"]
["Real estate management",5.6,5.6,"BE05-T-H-4","Real estate managementBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","5.6 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Real estate management",6.3,6.3,"BE01-T-H-4","Real estate managementBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Real estate management",7.6,7.6,"BE07-T-L-2","Real estate managementBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Real estate management",8.6999999999999904,8.6999999999999993,"BE08-T-H-2","Real estate managementBE08-T-H-2","High","Our business is likely to operate in or near areas of high biodiversity or cultural value","8.7 Our business is likely to operate in or near areas of high biodiversity or cultural value","A biodiverse area is one with high concentrations of endemic or rare species that are significant at a global or regional level. Examples include rainforests or mangroves. \n\nAn area of cultural value is one of cultural, archaeological, historical, religious or sacred significance. Examples include land belonging to indigenous peoples.\n\nThis characteristic applies to activities which require very specific natural environments to operate (e.g. various forms of aquaculture).","Yes"]
["Real estate management",9.11,9.11,"BE05-T-L-3","Real estate managementBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","9.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Real estate management","10.b","10.b","BE10-E-L-1","Real estate managementBE10-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","10.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Real estate management",12.5,12.5,"BE11-T-H-6","Real estate managementBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Real estate management",14.3,14.3,"BE10-T-H-3","Real estate managementBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Real estate management",14.13,14.13,"BE12-T-H-1","Real estate managementBE12-T-H-1","High","Our business's activities have documented cases of child or forced labour","14.13 Our business's activities have documented cases of child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","No"]
["Real estate management",15.5,15.5,"BE15-T-H-5","Real estate managementBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","Yes"]
["Real estate management",16.2,16.2,"BE15-T-H-2","Real estate managementBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","Yes"]
["Real estate management",16.12,16.12,"BE17-T-H-4","Real estate managementBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","16.12 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Real estate management",17.600000000000001,17.600000000000001,"BE17-T-H-6","Real estate managementBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","17.6 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Real estate management",19.5,19.5,"BE19-T-L-2","Real estate managementBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Real estate management",20.6,20.6,"BE17-T-H-8","Real estate managementBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Real estate management",22.2,22.2,"BE08-T-H-1","Real estate managementBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","Yes"]
["Real estate management",23.1,23.1,"BE23-T-H-1","Real estate managementBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","23.1 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Scientific R&D services",2.1,2.1,"BE02-T-H-1","Scientific R&D servicesBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","Yes"]
["Scientific R&D services",3.3,3.3,"BE03-T-H-3","Scientific R&D servicesBE03-T-H-3","High","Our business harvests plants or animals from the wild","3.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Scientific R&D services",5.2,5.2,"BE05-T-H-1","Scientific R&D servicesBE05-T-H-1","High","Our business manages, stores or distributes potentially harmful substances as a core activity","5.2 Our business manages, stores or distributes potentially harmful substances as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Scientific R&D services",5.7,5.7,"BE05-T-H-5","Scientific R&D servicesBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","5.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Scientific R&D services",7.6,7.6,"BE07-T-L-2","Scientific R&D servicesBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Scientific R&D services",8.6999999999999904,8.6999999999999993,"BE08-T-H-2","Scientific R&D servicesBE08-T-H-2","High","Our business is likely to operate in or near areas of high biodiversity or cultural value","8.7 Our business is likely to operate in or near areas of high biodiversity or cultural value","A biodiverse area is one with high concentrations of endemic or rare species that are significant at a global or regional level. Examples include rainforests or mangroves. \n\nAn area of cultural value is one of cultural, archaeological, historical, religious or sacred significance. Examples include land belonging to indigenous peoples.\n\nThis characteristic applies to activities which require very specific natural environments to operate (e.g. various forms of aquaculture).","No"]
["Scientific R&D services",9.11,9.11,"BE05-T-L-3","Scientific R&D servicesBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","9.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Scientific R&D services",10.6,10.6,"BE10-T-H-6","Scientific R&D servicesBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","10.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Scientific R&D services",11.9,11.9,"BE11-C-S-L-1","Scientific R&D servicesBE11-C-S-L-1","Low","Our lowest paid employee earns more than the local average salary in all countries of operation","11.9 Our lowest paid employee earns more than the local average salary in all countries of operation","National average salary data does not refer to sector or industry averages, but rather national averages across all parts of the economy. Such information is widely available online.\n\nThis characteristic does not apply in the instance that a national average salary falls below the country's living wage.","NA"]
["Scientific R&D services","12.b","12.b","BE12-E-L-1","Scientific R&D servicesBE12-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","12.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Scientific R&D services","13.b","13.b","BE13-E-L-1","Scientific R&D servicesBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Scientific R&D services",14.14,14.14,"BE11-T-H-6","Scientific R&D servicesBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Scientific R&D services",16.2,16.2,"BE15-T-H-2","Scientific R&D servicesBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Scientific R&D services",16.16,16.16,"BE17-T-H-8","Scientific R&D servicesBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Scientific R&D services",17.600000000000001,{"$f":"ROUNDUP(B22916,3)","v":17.600000000000001},"BE17-T-H-6",{"$f":"A22916&\"\"&D22916","v":"Scientific R&D servicesBE17-T-H-6"},"High","Our business's goods or services may significantly disrupt ecosystems",{"$f":"C22916&\" \"&G22916","v":"17.6 Our business's goods or services may significantly disrupt ecosystems"},"This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Scientific R&D services",18.2,18.2,"BE18-T-H-2","Scientific R&D servicesBE18-T-H-2","High","Our business's products are themselves a greenhouse gas","18.2 Our business's products are themselves a greenhouse gas","Examples include, but are not limited to, carbon dioxide, methane, ozone, nitrous oxide, and chlorofluorocarbons.","No"]
["Scientific R&D services",19.600000000000001,19.600000000000001,"BE19-T-L-3","Scientific R&D servicesBE19-T-L-3","Low","Our business sells homogeneous materials which can be widely repurposed","19.6 Our business sells homogeneous materials which can be widely repurposed","Homogeneous materials are those with a uniform composition that cannot be physically separated into different materials. \n\nThis characteristic applies to goods that do not require disassembly before repurposing. Examples include natural resources such as crops, gemstones and basic metals. ","No"]
["Scientific R&D services",20.7,20.7,"BE20-T-H-5","Scientific R&D servicesBE20-T-H-5","High","Our business facilitates interactions with potentially vulnerable groups","20.7 Our business facilitates interactions with potentially vulnerable groups","\nVulnerable groups include children, elderly and indigenous people and others who may be targeted and mistreated.\n \nThis characteristic applies where a significant proportion of interactions are likely to be vulnerable individuals (e.g. tourism trips on indigenous land).\n\nThis characteristic does not apply whereby a business's day-to-day interactions are broadly reflective of the population.","No"]
["Scientific R&D services","21.a",{"$f":"B22955","v":"21.a"},"BE21-E-H-1","Scientific R&D servicesBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Scientific R&D services",23.3,23.3,"BE23-T-L-1","Scientific R&D servicesBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","Yes"]
["Social welfare and care services",3.3,3.3,"BE03-T-H-3","Social welfare and care servicesBE03-T-H-3","High","Our business harvests plants or animals from the wild","3.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Social welfare and care services","4.a",{"$f":"B23002","v":"4.a"},"BE04-E-H-1","Social welfare and care servicesBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Social welfare and care services",5.8,5.8,"BE05-T-L-1","Social welfare and care servicesBE05-T-L-1","Low","Our business delivers services which do not emit harmful substances or require the use of heavy machinery","5.8 Our business delivers services which do not emit harmful substances or require the use of heavy machinery","A service does not involve the sale of physical goods. Services that may fulfil this characteristic include those within the knowledge economy.","Yes"]
["Social welfare and care services",6.5,6.5,"BE01-T-H-6","Social welfare and care servicesBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","6.5 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Social welfare and care services",8.4,8.4,"BE03-T-H-4","Social welfare and care servicesBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Social welfare and care services",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","Social welfare and care servicesBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","Yes"]
["Social welfare and care services",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Social welfare and care servicesBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Social welfare and care services",10.7,10.7,"BE10-T-H-7","Social welfare and care servicesBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","Yes"]
["Social welfare and care services",12.7,12.7,"BE11-T-H-7","Social welfare and care servicesBE11-T-H-7","High","Our business is part of the gig-economy","12.7 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Social welfare and care services",14.5,14.5,"BE10-T-H-5","Social welfare and care servicesBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","14.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","No"]
["Social welfare and care services",14.15,14.15,"BE11-T-H-8","Social welfare and care servicesBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","14.15 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Social welfare and care services",15.3,15.3,"BE15-T-H-3","Social welfare and care servicesBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","15.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Social welfare and care services",16.3,16.3,"BE15-T-H-3","Social welfare and care servicesBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","16.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Social welfare and care services",16.13,16.13,"BE17-T-H-5","Social welfare and care servicesBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Social welfare and care services",17.7,17.7,"BE17-T-H-7","Social welfare and care servicesBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Social welfare and care services",18.3,18.3,"BE18-T-H-3","Social welfare and care servicesBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Social welfare and care services",20.8,20.8,"BE20-T-H-6","Social welfare and care servicesBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","20.8 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Social welfare and care services",22.4,22.4,"BE22-T-H-3","Social welfare and care servicesBE22-T-H-3","High","Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","22.4 Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","This characteristic applies where the company may have a financial interest in inhibiting research and/or regulation around the social or environmental impacts of substances (typically metals, minerals or chemicals), which may undermine employee or customer health.","No"]
["Social welfare and care services","22.a",{"$f":"B23197","v":"22.a"},"BE22-E-H-1","Social welfare and care servicesBE22-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","22.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Veterinary services",1.7,1.7,"BE01-C-O-L-1","Veterinary servicesBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Veterinary services",3.4,3.4,"BE03-T-H-4","Veterinary servicesBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Veterinary services",4.5,4.5,"BE04-T-H-5","Veterinary servicesBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Veterinary services",5.9,5.9,"BE05-T-L-2","Veterinary servicesBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Veterinary services",6.6,6.6,"BE06-T-H-1","Veterinary servicesBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","No"]
["Veterinary services","8.a",{"$f":"B23274","v":"8.a"},"BE08-E-H-1","Veterinary servicesBE08-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","8.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Veterinary services",9.4,9.4,"BE09-T-H-3","Veterinary servicesBE09-T-H-3","High","Our business requires the repeated acquisition or control of new land","9.4 Our business requires the repeated acquisition or control of new land","This characteristic is likely to apply if the business activity is premised on continuous expansion or if there is a high turnover of site ownership (e.g. real estate development).","No"]
["Veterinary services",10.7,10.7,"BE10-T-H-7","Veterinary servicesBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Veterinary services","11.a",{"$f":"B23308","v":"11.a"},"BE11-E-H-1","Veterinary servicesBE11-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","11.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Veterinary services",12.8,12.8,"BE10-T-H-6","Veterinary servicesBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","12.8 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","Yes"]
["Veterinary services",14.2,14.2,"BE10-T-H-2","Veterinary servicesBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","14.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","Yes"]
["Veterinary services",14.16,14.16,"BE11-T-H-7","Veterinary servicesBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Veterinary services",15.4,15.4,"BE15-T-H-4","Veterinary servicesBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","15.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Veterinary services",16.13,16.13,"BE17-T-H-5","Veterinary servicesBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Veterinary services",17.7,17.7,"BE17-T-H-7","Veterinary servicesBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Veterinary services",18.3,18.3,"BE18-T-H-3","Veterinary servicesBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Veterinary services","19.b","19.b","BE19-E-L-1","Veterinary servicesBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Veterinary services","20.a",{"$f":"B23412","v":"20.a"},"BE20-E-H-1","Veterinary servicesBE20-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","20.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Veterinary services",22.1,22.1,"BE22-T-H-1","Veterinary servicesBE22-T-H-1","High","Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","22.1 Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","Extensive greenhouse gas emissions are those associated with heavy polluting industries or businesses whose products generate significant greenhouse gases. Such activities typically have a precedent for lobbying against environmental regulation or carbon pricing.","No"]
["Veterinary services","23.b","23.b","BE23-E-L-1","Veterinary servicesBE23-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","23.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Cleaning and maintenance services","2.b","2.b","BE02-E-L-1","Cleaning and maintenance servicesBE02-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","2.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Cleaning and maintenance services",4.5,4.5,"BE04-T-H-5","Cleaning and maintenance servicesBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Cleaning and maintenance services",5.9,5.9,"BE05-T-L-2","Cleaning and maintenance servicesBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Cleaning and maintenance services",6.6,6.6,"BE06-T-H-1","Cleaning and maintenance servicesBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","No"]
["Cleaning and maintenance services",8.1,8.1,"BE03-T-H-1","Cleaning and maintenance servicesBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","8.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Cleaning and maintenance services","8.b","8.b","BE08-E-L-1","Cleaning and maintenance servicesBE08-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","8.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Cleaning and maintenance services",9.9,9.9,"BE09-T-L-1","Cleaning and maintenance servicesBE09-T-L-1","Low","Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","9.9 Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","A built-up area is one that has a high concentration of human settlement, such as cities and towns.\n\nPollution is the introduction of contaminants into the natural environment that cause adverse change. Pollution can take the form of chemical substances or energy, such as noise, heat, or light.","No"]
["Cleaning and maintenance services",11.2,11.2,"BE11-T-H-3","Cleaning and maintenance servicesBE11-T-H-3","High","Our business has a significant proportion of temporary workers","11.2 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Cleaning and maintenance services",11.7,11.7,"BE11-T-H-8","Cleaning and maintenance servicesBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Cleaning and maintenance services","12.a",{"$f":"B23550","v":"12.a"},"BE12-E-H-1","Cleaning and maintenance servicesBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Cleaning and maintenance services",14.16,14.16,"BE11-T-H-7","Cleaning and maintenance servicesBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Cleaning and maintenance services",15.4,15.4,"BE15-T-H-4","Cleaning and maintenance servicesBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","15.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Cleaning and maintenance services",16.5,16.5,"BE15-T-H-5","Cleaning and maintenance servicesBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","16.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Cleaning and maintenance services",16.149999999999899,16.150000000000002,"BE17-T-H-7","Cleaning and maintenance servicesBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","16.15 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Cleaning and maintenance services",17.399999999999899,17.400000000000002,"BE17-T-H-4","Cleaning and maintenance servicesBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","17.4 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Cleaning and maintenance services",18.399999999999899,18.400000000000002,"BE18-T-H-4","Cleaning and maintenance servicesBE18-T-H-4","High","Our business's products contain greenhouse gases which may be emitted during use or at end of life","18.4 Our business's products contain greenhouse gases which may be emitted during use or at end of life","This characteristic applies to products which contain greenhouse gases in their formulations. Examples include pressurized containers that utilize nitrous oxide, and products that contain hydrofluorocarbons such as some refrigerants and tire inflators.","No"]
["Cleaning and maintenance services",19.5,19.5,"BE19-T-L-2","Cleaning and maintenance servicesBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Cleaning and maintenance services","20.b","20.b","BE20-E-L-1","Cleaning and maintenance servicesBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Cleaning and maintenance services","23.b","23.b","BE23-E-L-1","Cleaning and maintenance servicesBE23-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","23.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Food and beverage services","1.b","1.b","BE01-E-L-1","Food and beverage servicesBE01-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","1.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Food and beverage services",3.6,3.6,"BE03-T-U-1","Food and beverage servicesBE03-T-U-1","Unlikely","Our business does not own or manage any natural resources, including large swathes of land","3.6 Our business does not own or manage any natural resources, including large swathes of land","This characteristic applies if a business owns large swathes of land, but that land is not suitable and intended for natural resource management (e.g. large manufacturing sites, or solar/wind farms).","Yes"]
["Food and beverage services",4.2,4.2,"BE04-T-H-2","Food and beverage servicesBE04-T-H-2","High","Our business's products are made of multiple product inputs","4.2 Our business's products are made of multiple product inputs","Product inputs are the materials and components which constitute a physical product.\n \nThis characteristic does not apply to services where the sale of physical goods is not central to revenue-generation, even when operational inputs such as vehicles or machinery may be central to the provision of the service (e.g. tour operators which use tour buses). This characteristic does apply for services when supplementary goods made of multiple product inputs are provided to the customer to consume (e.g. some health care and food services where food or medicines are consumed).","Yes"]
["Food and beverage services",5.6,5.6,"BE05-T-H-4","Food and beverage servicesBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","5.6 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Food and beverage services",6.7,6.7,"BE01-T-H-1","Food and beverage servicesBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","6.7 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Food and beverage services",7.6,7.6,"BE07-T-L-2","Food and beverage servicesBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Food and beverage services",9.1,9.1,"BE09-T-H-1","Food and beverage servicesBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","No"]
["Food and beverage services","10.a",{"$f":"B23761","v":"10.a"},"BE10-E-H-1","Food and beverage servicesBE10-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","10.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Food and beverage services",11.8,11.8,"BE11-T-L-1","Food and beverage servicesBE11-T-L-1","Low","The vast majority of our business's employees are high-skilled and well paid","11.8 The vast majority of our business's employees are high-skilled and well paid","This is applicable to business activities where employee functions, central to revenue-generation, require high-levels of education, training or technical ability to execute.","No"]
["Food and beverage services",12.1,12.1,"BE11-T-H-3","Food and beverage servicesBE11-T-H-3","High","Our business has a significant proportion of temporary workers","12.1 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Food and beverage services",14.3,14.3,"BE10-T-H-3","Food and beverage servicesBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Food and beverage services",14.17,14.17,"BE13-T-H-1","Food and beverage servicesBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","14.17 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Food and beverage services",15.5,15.5,"BE15-T-H-5","Food and beverage servicesBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Food and beverage services",16.2,16.2,"BE15-T-H-2","Food and beverage servicesBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Food and beverage services",16.16,16.16,"BE17-T-H-8","Food and beverage servicesBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","Yes"]
["Food and beverage services",18.5,18.5,"BE18-T-L-1","Food and beverage servicesBE18-T-L-1","Low","Our business's products force users to emit negligible amounts of greenhouse gases","18.5 Our business's products force users to emit negligible amounts of greenhouse gases","Examples of negligible greenhouse gas emissions include candles and scent diffusers.","No"]
["Food and beverage services",19.399999999999899,19.400000000000002,"BE19-T-L-1","Food and beverage servicesBE19-T-L-1","Low","Our business does not sell physical goods","19.4 Our business does not sell physical goods","This characteristic applies to most services (e.g. professional services).\n \nThis characteristic does not apply to services which provide physical goods to customers in support of that service as a central part of revenue-generation (e.g. food and beverage services). ","No"]
["Food and beverage services","20.b","20.b","BE20-E-L-1","Food and beverage servicesBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Food and beverage services",22.2,22.2,"BE08-T-H-1","Food and beverage servicesBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Information services",1.1000000000000001,1.1000000000000001,"BE01-T-H-1","Information servicesBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","1.1 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Information services",2.1,2.1,"BE02-T-H-1","Information servicesBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","Yes"]
["Information services",3.3,3.3,"BE03-T-H-3","Information servicesBE03-T-H-3","High","Our business harvests plants or animals from the wild","3.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Information services","4.a",{"$f":"B23930","v":"4.a"},"BE04-E-H-1","Information servicesBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Information services",6.8,6.8,"BE06-T-H-2","Information servicesBE06-T-H-2","High","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","6.8 Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","Certain activities release extensive greenhouse gases outside of burning fossil fuels, such as through chemical reactions. Examples include cement production or livestock rearing.","No"]
["Information services",7.3,7.3,"BE07-T-H-3","Information servicesBE07-T-H-3","High","Our business' core product inputs are perishable","7.3 Our business' core product inputs are perishable","A core input is one that is embedded into, or necessarily consumed in the creation of physical goods. A perishable input is one that decays quickly.","No"]
["Information services",9.1,9.1,"BE09-T-H-1","Information servicesBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","No"]
["Information services",9.11,9.11,"BE05-T-L-3","Information servicesBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","9.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Information services","10.b","10.b","BE10-E-L-1","Information servicesBE10-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","10.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Information services",11.9,11.9,"BE11-C-S-L-1","Information servicesBE11-C-S-L-1","Low","Our lowest paid employee earns more than the local average salary in all countries of operation","11.9 Our lowest paid employee earns more than the local average salary in all countries of operation","National average salary data does not refer to sector or industry averages, but rather national averages across all parts of the economy. Such information is widely available online.\n\nThis characteristic does not apply in the instance that a national average salary falls below the country's living wage.","NA"]
["Information services",12.7,12.7,"BE11-T-H-7","Information servicesBE11-T-H-7","High","Our business is part of the gig-economy","12.7 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Information services",14.5,14.5,"BE10-T-H-5","Information servicesBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","14.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","No"]
["Information services",15.5,15.5,"BE15-T-H-5","Information servicesBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Information services",15.6,15.6,"BE15-T-H-6","Information servicesBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","15.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","Yes"]
["Information services",16.16,16.16,"BE17-T-H-8","Information servicesBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","Yes"]
["Information services",17.600000000000001,17.600000000000001,"BE17-T-H-6","Information servicesBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","17.6 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Information services",18.600000000000001,18.600000000000001,"BE18-T-U-1","Information servicesBE18-T-U-1","Unlikely","Our business's products do not force the user to emit greenhouse gases during use or post-use","18.6 Our business's products do not force the user to emit greenhouse gases during use or post-use","This includes products where greenhouse gas emissions occur as a natural result of decomposition, even if it takes many years (e.g. the break-down of plastics).","Yes"]
["Information services","19.a",{"$f":"B24098","v":"19.a"},"BE19-E-H-1","Information servicesBE19-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","19.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Information services",20.8,20.8,"BE20-T-H-6","Information servicesBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","20.8 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","Yes"]
["Information services",23.1,23.1,"BE23-T-H-1","Information servicesBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","23.1 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Investment services",2.1,2.1,"BE02-T-H-1","Investment servicesBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","No"]
["Investment services",2.2000000000000002,2.2000000000000002,"BE02-T-H-2","Investment servicesBE02-T-H-2","High","Our business uses water as a core product input","2.2 Our business uses water as a core product input","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Water is a core input if it is embedded into, or necessarily consumed in the creation of physical goods. Examples include the production of crops and livestock, some types of consumables, processed foods and beverage products.","No"]
["Investment services","4.a",{"$f":"B24162","v":"4.a"},"BE04-E-H-1","Investment servicesBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Investment services",5.8,5.8,"BE05-T-L-1","Investment servicesBE05-T-L-1","Low","Our business delivers services which do not emit harmful substances or require the use of heavy machinery","5.8 Our business delivers services which do not emit harmful substances or require the use of heavy machinery","A service does not involve the sale of physical goods. Services that may fulfil this characteristic include those within the knowledge economy.","Yes"]
["Investment services","6.a",{"$f":"B24184","v":"6.a"},"BE06-E-H-1","Investment servicesBE06-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","6.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Investment services","7.b","7.b","BE07-E-L-1","Investment servicesBE07-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","7.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Investment services",9.6,9.6,"BE09-T-H-4","Investment servicesBE09-T-H-4","High","Our business may have the potential to disrupt local activities and livelihoods","9.6 Our business may have the potential to disrupt local activities and livelihoods","This characteristic captures a variety of disruptive activities not explicitly covered elsewhere. Examples include noise pollution or genetic cross-contamination.","No"]
["Investment services",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","Investment servicesBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Investment services",11.9,11.9,"BE11-C-S-L-1","Investment servicesBE11-C-S-L-1","Low","Our lowest paid employee earns more than the local average salary in all countries of operation","11.9 Our lowest paid employee earns more than the local average salary in all countries of operation","National average salary data does not refer to sector or industry averages, but rather national averages across all parts of the economy. Such information is widely available online.\n\nThis characteristic does not apply in the instance that a national average salary falls below the country's living wage.","NA"]
["Investment services","11.a",{"$f":"B24236","v":"11.a"},"BE11-E-H-1","Investment servicesBE11-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","11.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Investment services",14.5,14.5,"BE10-T-H-5","Investment servicesBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","14.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","No"]
["Investment services",14.15,14.15,"BE11-T-H-8","Investment servicesBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","14.15 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Investment services",15.7,15.7,"BE15-T-H-7","Investment servicesBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","15.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Investment services",16.3,16.3,"BE15-T-H-3","Investment servicesBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","16.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Investment services",16.170000000000002,16.170000000000002,"BE17-T-L-3","Investment servicesBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","16.17 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Investment services",17.7,17.7,"BE17-T-H-7","Investment servicesBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Investment services","19.a",{"$f":"B24330","v":"19.a"},"BE19-E-H-1","Investment servicesBE19-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","19.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Investment services","19.b","19.b","BE19-E-L-1","Investment servicesBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Investment services",22.4,22.4,"BE22-T-H-3","Investment servicesBE22-T-H-3","High","Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","22.4 Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","This characteristic applies where the company may have a financial interest in inhibiting research and/or regulation around the social or environmental impacts of substances (typically metals, minerals or chemicals), which may undermine employee or customer health.","No"]
["Tour operator services",1.3,1.3,"BE01-T-H-3","Tour operator servicesBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","1.3 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","No"]
["Tour operator services",1.7,1.7,"BE01-C-O-L-1","Tour operator servicesBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Tour operator services",3.4,3.4,"BE03-T-H-4","Tour operator servicesBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Tour operator services","4.b","4.b","BE04-E-L-1","Tour operator servicesBE04-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","4.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Tour operator services",5.9,5.9,"BE05-T-L-2","Tour operator servicesBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Tour operator services","7.b","7.b","BE07-E-L-1","Tour operator servicesBE07-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","7.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Tour operator services",8.1,8.1,"BE03-T-H-1","Tour operator servicesBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","8.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Tour operator services","9.a",{"$f":"B24447","v":"9.a"},"BE09-E-H-1","Tour operator servicesBE09-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","9.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Tour operator services",10.3,10.3,"BE10-T-H-3","Tour operator servicesBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","10.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Tour operator services","11.a",{"$f":"B24468","v":"11.a"},"BE11-E-H-1","Tour operator servicesBE11-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","11.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Tour operator services",12.8,12.8,"BE10-T-H-6","Tour operator servicesBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","12.8 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Tour operator services",14.6,14.6,"BE10-T-H-6","Tour operator servicesBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Tour operator services",14.16,14.16,"BE11-T-H-7","Tour operator servicesBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Tour operator services",16.399999999999899,16.400000000000002,"BE15-T-H-4","Tour operator servicesBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","16.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Tour operator services",16.5,16.5,"BE15-T-H-5","Tour operator servicesBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","16.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Tour operator services",17.600000000000001,17.600000000000001,"BE17-T-H-6","Tour operator servicesBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","17.6 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Tour operator services","18.a",{"$f":"B24554","v":"18.a"},"BE18-E-H-1","Tour operator servicesBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Tour operator services","19.b","19.b","BE19-E-L-1","Tour operator servicesBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Tour operator services","20.a",{"$f":"B24572","v":"20.a"},"BE20-E-H-1","Tour operator servicesBE20-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","20.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Tour operator services",22.5,22.5,"BE20-T-H-6","Tour operator servicesBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Tour operator services","23.b","23.b","BE23-E-L-1","Tour operator servicesBE23-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","23.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Distribution of gas and electricity",2.4,2.4,"BE02-T-L-1","Distribution of gas and electricityBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","Yes"]
["Distribution of gas and electricity",4.4000000000000004,4.4000000000000004,"BE04-T-H-4","Distribution of gas and electricityBE04-T-H-4","High","Our business relies heavily on outsourced labour","4.4 Our business relies heavily on outsourced labour","Outsourced labour is the practice of hiring a party outside a company to deliver services or manufacture goods which would conventionally be completed in-house by the company's own employees. It is usually undertaken as a cost-cutting measure. \n \nThis does not apply when the outsourced function is not central to the business model (e.g. cleaning, or human resources), or where the business activity being outsourced sits within the same business activity. Commonly outsourced activities include the use of call centres for customer services, and external market research.","No"]
["Distribution of gas and electricity",5.9,5.9,"BE05-T-L-2","Distribution of gas and electricityBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Distribution of gas and electricity","6.b","6.b","BE06-E-L-1","Distribution of gas and electricityBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Distribution of gas and electricity",8.1,8.1,"BE03-T-H-1","Distribution of gas and electricityBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","8.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Distribution of gas and electricity","8.b","8.b","BE08-E-L-1","Distribution of gas and electricityBE08-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","8.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Distribution of gas and electricity","9.b","9.b","BE09-E-L-1","Distribution of gas and electricityBE09-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","9.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Distribution of gas and electricity","10.a",{"$f":"B24689","v":"10.a"},"BE10-E-H-1","Distribution of gas and electricityBE10-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","10.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Distribution of gas and electricity",12.3,12.3,"BE11-T-H-5","Distribution of gas and electricityBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","12.3 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","No"]
["Distribution of gas and electricity","12.a",{"$f":"B24710","v":"12.a"},"BE12-E-H-1","Distribution of gas and electricityBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Distribution of gas and electricity",14.16,14.16,"BE11-T-H-7","Distribution of gas and electricityBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Distribution of gas and electricity",15.8,15.8,"BE17-T-H-8","Distribution of gas and electricityBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Distribution of gas and electricity",16.5,16.5,"BE15-T-H-5","Distribution of gas and electricityBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","16.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Distribution of gas and electricity",16.149999999999899,16.150000000000002,"BE17-T-H-7","Distribution of gas and electricityBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","16.15 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Distribution of gas and electricity",17.899999999999899,17.900000000000002,"BE17-T-L-1","Distribution of gas and electricityBE17-T-L-1","Low","Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","17.9 Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","This characteristic applies to goods that are highly homogenous, which have not undergone significant processing (e.g. raw agricultural inputs). ","No"]
["Distribution of gas and electricity",18.3,18.3,"BE18-T-H-3","Distribution of gas and electricityBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Distribution of gas and electricity",20.100000000000001,20.100000000000001,"BE20-T-H-1","Distribution of gas and electricityBE20-T-H-1","High","Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","20.1 Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","Ethical breaches refer to activities that by international standards are considered illegal. This applies if the specific nature of the activity is increasing the risk of such ethical breaches.","No"]
["Distribution of gas and electricity","20.b","20.b","BE20-E-L-1","Distribution of gas and electricityBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Distribution of gas and electricity","23.b","23.b","BE23-E-L-1","Distribution of gas and electricityBE23-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","23.b None of the low risk characteristics adequately describe why this business is low risk",null,"Yes"]
["Air transportation",2.4,2.4,"BE02-T-L-1","Air transportationBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","No"]
["Air transportation",3.6,3.6,"BE03-T-U-1","Air transportationBE03-T-U-1","Unlikely","Our business does not own or manage any natural resources, including large swathes of land","3.6 Our business does not own or manage any natural resources, including large swathes of land","This characteristic applies if a business owns large swathes of land, but that land is not suitable and intended for natural resource management (e.g. large manufacturing sites, or solar/wind farms).","Yes"]
["Air transportation",5.2,5.2,"BE05-T-H-1","Air transportationBE05-T-H-1","High","Our business manages, stores or distributes potentially harmful substances as a core activity","5.2 Our business manages, stores or distributes potentially harmful substances as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Air transportation","5.a",{"$f":"B24870","v":"5.a"},"BE05-E-H-1","Air transportationBE05-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","5.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Air transportation",7.1,7.1,"BE07-T-H-1","Air transportationBE07-T-H-1","High","Our business produces high quantities of operational by-products","7.1 Our business produces high quantities of operational by-products","A by-product is a secondary product derived from a production process, manufacturing process or chemical reaction. It is not the primary product or service being produced. \n\nHigh quantities of operational by-products would represent a defining business feature and would require active and ongoing management.","No"]
["Air transportation",8.1999999999999904,8.1999999999999993,"BE03-T-H-2","Air transportationBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","8.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Air transportation",9.1,{"$f":"ROUNDUP(B24900,3)","v":9.1},"BE09-T-H-1",{"$f":"A24900&\"\"&D24900","v":"Air transportationBE09-T-H-1"},"High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access",{"$f":"C24900&\" \"&G24900","v":"9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access"},"Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","No"]
["Air transportation","10.a",{"$f":"B24921","v":"10.a"},"BE10-E-H-1","Air transportationBE10-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","10.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Air transportation",12.1,12.1,"BE11-T-H-3","Air transportationBE11-T-H-3","High","Our business has a significant proportion of temporary workers","12.1 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Air transportation","12.b","12.b","BE12-E-L-1","Air transportationBE12-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","12.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Air transportation",14.8,14.8,"BE11-T-H-1","Air transportationBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","14.8 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Air transportation",14.17,{"$f":"ROUNDUP(B24964,3)","v":14.17},"BE13-T-H-1",{"$f":"A24964&\"\"&D24964","v":"Air transportationBE13-T-H-1"},"High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination",{"$f":"C24964&\" \"&G24964","v":"14.17 A significant proportion of employees are women or minority groups who may require additional protection against discrimination"},"Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Air transportation",15.5,15.5,"BE15-T-H-5","Air transportationBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Air transportation",16.600000000000001,16.600000000000001,"BE15-T-H-6","Air transportationBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Air transportation",16.16,16.16,"BE17-T-H-8","Air transportationBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Air transportation",17.11,17.11,"BE17-T-L-2","Air transportationBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","No"]
["Air transportation",20.2,20.2,"BE20-T-H-2","Air transportationBE20-T-H-2","High","Our business's goods and services are intended to impact people's health","20.2 Our business's goods and services are intended to impact people's health","This characteristic applies to goods and services which directly target people's physical or mental health. Examples include pharmaceutical products and healthcare services. \n\nIt excludes goods and services which indirectly facilitate health improvements, such as wearable technology or wellbeing-related services.","No"]
["Air transportation",21.1,21.1,"BE21-T-H-1","Air transportationBE21-T-H-1","High","Our business's value largely resides in intangible assets that are not tied to physical locations","21.1 Our business's value largely resides in intangible assets that are not tied to physical locations","This characteristic applies to businesses where a significant portion of their fixed assets are made up of intangible assets. Intangible assets are non-physical assets owned by the business, such as patents, product recipes, copyrights, and intellectual property.\n\nHaving significant levels of intangible assets increases the risk of not paying the right tax in the right place, as intangible assets can often be moved between subsidiaries in the same company or across the borders of tax jurisdictions. This can be done without causing any impact on the day-to-day operation of the company, but with serious implications to tax rates. This disconnect makes it possible for companies to structure their taxes in a way that doesn't reflect the 'economic reality' of how and where income is generated.","No"]
["Air transportation",22.2,22.2,"BE08-T-H-1","Air transportationBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Land transportation",1.1000000000000001,1.1000000000000001,"BE01-T-H-1","Land transportationBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","1.1 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Land transportation",2.1,2.1,"BE02-T-H-1","Land transportationBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","No"]
["Land transportation","3.a",{"$f":"B25081","v":"3.a"},"BE03-E-H-1","Land transportationBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Land transportation","4.a",{"$f":"B25090","v":"4.a"},"BE04-E-H-1","Land transportationBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Land transportation","5.b","5.b","BE05-E-L-1","Land transportationBE05-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","5.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Land transportation",8.3000000000000007,8.3000000000000007,"BE03-T-H-3","Land transportationBE03-T-H-3","High","Our business harvests plants or animals from the wild","8.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Land transportation",9.4,9.4,"BE09-T-H-3","Land transportationBE09-T-H-3","High","Our business requires the repeated acquisition or control of new land","9.4 Our business requires the repeated acquisition or control of new land","This characteristic is likely to apply if the business activity is premised on continuous expansion or if there is a high turnover of site ownership (e.g. real estate development).","No"]
["Land transportation",10.1,10.1,"BE10-T-H-1","Land transportationBE10-T-H-1","High","Our business's activities may expose employees to harmful substances","10.1 Our business's activities may expose employees to harmful substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Land transportation","10.b","10.b","BE10-E-L-1","Land transportationBE10-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","10.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Land transportation",11.9,11.9,"BE11-C-S-L-1","Land transportationBE11-C-S-L-1","Low","Our lowest paid employee earns more than the local average salary in all countries of operation","11.9 Our lowest paid employee earns more than the local average salary in all countries of operation","National average salary data does not refer to sector or industry averages, but rather national averages across all parts of the economy. Such information is widely available online.\n\nThis characteristic does not apply in the instance that a national average salary falls below the country's living wage.","NA"]
["Land transportation",13.1,13.1,"BE13-T-H-1","Land transportationBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Land transportation",14.5,14.5,"BE10-T-H-5","Land transportationBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","14.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","No"]
["Land transportation",14.19,14.19,"BE13-C-O-H-1","Land transportationBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","14.19 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Land transportation",16.5,16.5,"BE15-T-H-5","Land transportationBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","16.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Land transportation",16.16,16.16,"BE17-T-H-8","Land transportationBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Land transportation",17.11,17.11,"BE17-T-L-2","Land transportationBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","No"]
["Land transportation",18.600000000000001,18.600000000000001,"BE18-T-U-1","Land transportationBE18-T-U-1","Unlikely","Our business's products do not force the user to emit greenhouse gases during use or post-use","18.6 Our business's products do not force the user to emit greenhouse gases during use or post-use","This includes products where greenhouse gas emissions occur as a natural result of decomposition, even if it takes many years (e.g. the break-down of plastics).","Yes"]
["Land transportation",20.3,20.3,"BE23-T-H-1","Land transportationBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Land transportation",21.2,21.2,"BE21-T-H-2","Land transportationBE21-T-H-2","High","Our business's activities are premised on the movement between multiple countries or jurisdictions","21.2 Our business's activities are premised on the movement between multiple countries or jurisdictions","This characteristic applies to companies that earn a significant portion of income from the transport goods or people across national or tax borders as part of their product or service offering. \n\nOperating in multiple jurisdictions often means that companies need to divide the costs of inputs and labour, and split the revenues earned from the good or service between the different tax jurisdictions. This can require judgment calls and a degree of subjectivity, increasing the risk that companies either inadvertently misallocate taxable income, or use the opportunity to strategically minimize their taxes owed by allocating more income to the lower-tax jurisdiction.","No"]
["Land transportation",22.4,22.4,"BE22-T-H-3","Land transportationBE22-T-H-3","High","Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","22.4 Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","This characteristic applies where the company may have a financial interest in inhibiting research and/or regulation around the social or environmental impacts of substances (typically metals, minerals or chemicals), which may undermine employee or customer health.","No"]
["Postal and courier activities","1.b","1.b","BE01-E-L-1","Postal and courier activitiesBE01-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","1.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Postal and courier activities","3.a",{"$f":"B25313","v":"3.a"},"BE03-E-H-1","Postal and courier activitiesBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Postal and courier activities","4.a",{"$f":"B25322","v":"4.a"},"BE04-E-H-1","Postal and courier activitiesBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Postal and courier activities","5.b","5.b","BE05-E-L-1","Postal and courier activitiesBE05-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","5.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Postal and courier activities","6.a",{"$f":"B25344","v":"6.a"},"BE06-E-H-1","Postal and courier activitiesBE06-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","6.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Postal and courier activities",8.4,8.4,"BE03-T-H-4","Postal and courier activitiesBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Postal and courier activities",9.3000000000000007,9.3000000000000007,"BE05-T-H-4","Postal and courier activitiesBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","9.3 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Postal and courier activities",10.1,10.1,"BE10-T-H-1","Postal and courier activitiesBE10-T-H-1","High","Our business's activities may expose employees to harmful substances","10.1 Our business's activities may expose employees to harmful substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Postal and courier activities",11.1,11.1,"BE11-T-H-1","Postal and courier activitiesBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","11.1 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","Yes"]
["Postal and courier activities",13.1,13.1,"BE13-T-H-1","Postal and courier activitiesBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Postal and courier activities",14.9,14.9,"BE11-T-H-3","Postal and courier activitiesBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Postal and courier activities",14.19,14.19,"BE13-C-O-H-1","Postal and courier activitiesBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","14.19 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Postal and courier activities",15.7,15.7,"BE15-T-H-7","Postal and courier activitiesBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","15.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Postal and courier activities",16.8,16.8,"BE17-T-H-1","Postal and courier activitiesBE17-T-H-1","High","Our business's goods may contain harmful substances","16.8 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Postal and courier activities",16.16,16.16,"BE17-T-H-8","Postal and courier activitiesBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Postal and courier activities",17.7,17.7,"BE17-T-H-7","Postal and courier activitiesBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Postal and courier activities","18.a",{"$f":"B25482","v":"18.a"},"BE18-E-H-1","Postal and courier activitiesBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Postal and courier activities",21.2,21.2,"BE21-T-H-2","Postal and courier activitiesBE21-T-H-2","High","Our business's activities are premised on the movement between multiple countries or jurisdictions","21.2 Our business's activities are premised on the movement between multiple countries or jurisdictions","This characteristic applies to companies that earn a significant portion of income from the transport goods or people across national or tax borders as part of their product or service offering. \n\nOperating in multiple jurisdictions often means that companies need to divide the costs of inputs and labour, and split the revenues earned from the good or service between the different tax jurisdictions. This can require judgment calls and a degree of subjectivity, increasing the risk that companies either inadvertently misallocate taxable income, or use the opportunity to strategically minimize their taxes owed by allocating more income to the lower-tax jurisdiction.","Yes"]
["Postal and courier activities",22.8,22.8,"BE22-C-S-L-1","Postal and courier activitiesBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Transport infrastructure and logistics",1.3,1.3,"BE01-T-H-3","Transport infrastructure and logisticsBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","1.3 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","Yes"]
["Transport infrastructure and logistics",2.2999999999999901,2.2999999999999998,"BE02-T-H-3","Transport infrastructure and logisticsBE02-T-H-3","High","Our business generates contaminated wastewater which requires specialized treatment","2.3 Our business generates contaminated wastewater which requires specialized treatment","Specialized treatment is typically biological, chemical or physical and refers to that which is different and additional to treatment carried out by municipal water treatment systems. Without treatment specific to its contaminants, wastewater could harm the surrounding environment upon emission. \n \nThis characteristic does not apply to businesses whose processes create wastewater that can be managed by municipal water treatment systems (e.g. when wastewater contaminants are produced by standard cleaning and sanitation practices).","No"]
["Transport infrastructure and logistics",3.3,3.3,"BE03-T-H-3","Transport infrastructure and logisticsBE03-T-H-3","High","Our business harvests plants or animals from the wild","3.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Transport infrastructure and logistics","4.b","4.b","BE04-E-L-1","Transport infrastructure and logisticsBE04-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","4.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Transport infrastructure and logistics",5.9,5.9,"BE05-T-L-2","Transport infrastructure and logisticsBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Transport infrastructure and logistics","6.b","6.b","BE06-E-L-1","Transport infrastructure and logisticsBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Transport infrastructure and logistics",9.3000000000000007,9.3000000000000007,"BE05-T-H-4","Transport infrastructure and logisticsBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","9.3 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Transport infrastructure and logistics",10.3,10.3,"BE10-T-H-3","Transport infrastructure and logisticsBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","10.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Transport infrastructure and logistics",11.2,11.2,"BE11-T-H-3","Transport infrastructure and logisticsBE11-T-H-3","High","Our business has a significant proportion of temporary workers","11.2 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Transport infrastructure and logistics",12.1,12.1,"BE11-T-H-3","Transport infrastructure and logisticsBE11-T-H-3","High","Our business has a significant proportion of temporary workers","12.1 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","No"]
["Transport infrastructure and logistics",13.2,13.2,"BE11-T-H-4","Transport infrastructure and logisticsBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","13.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","No"]
["Transport infrastructure and logistics",14.6,14.6,"BE10-T-H-6","Transport infrastructure and logisticsBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","Yes"]
["Transport infrastructure and logistics","14.a",{"$f":"B25663","v":"14.a"},"BE14-E-H-1","Transport infrastructure and logisticsBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Transport infrastructure and logistics",15.8,15.8,"BE17-T-H-8","Transport infrastructure and logisticsBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Transport infrastructure and logistics","16.a",{"$f":"B25693","v":"16.a"},"BE16-E-H-1","Transport infrastructure and logisticsBE16-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","16.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Transport infrastructure and logistics","17.a",{"$f":"B25706","v":"17.a"},"BE17-E-H-1","Transport infrastructure and logisticsBE17-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","17.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Transport infrastructure and logistics","18.b","18.b","BE18-E-L-1","Transport infrastructure and logisticsBE18-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","18.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Transport infrastructure and logistics",19.399999999999899,19.400000000000002,"BE19-T-L-1","Transport infrastructure and logisticsBE19-T-L-1","Low","Our business does not sell physical goods","19.4 Our business does not sell physical goods","This characteristic applies to most services (e.g. professional services).\n \nThis characteristic does not apply to services which provide physical goods to customers in support of that service as a central part of revenue-generation (e.g. food and beverage services). ","Yes"]
["Transport infrastructure and logistics",19.5,19.5,"BE19-T-L-2","Transport infrastructure and logisticsBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Transport infrastructure and logistics",19.600000000000001,19.600000000000001,"BE19-T-L-3","Transport infrastructure and logisticsBE19-T-L-3","Low","Our business sells homogeneous materials which can be widely repurposed","19.6 Our business sells homogeneous materials which can be widely repurposed","Homogeneous materials are those with a uniform composition that cannot be physically separated into different materials. \n\nThis characteristic applies to goods that do not require disassembly before repurposing. Examples include natural resources such as crops, gemstones and basic metals. ","No"]
["Transport infrastructure and logistics","19.a",{"$f":"B25722","v":"19.a"},"BE19-E-H-1","Transport infrastructure and logisticsBE19-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","19.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Transport infrastructure and logistics","19.b","19.b","BE19-E-L-1","Transport infrastructure and logisticsBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Transport infrastructure and logistics",20.100000000000001,20.100000000000001,"BE20-T-H-1","Transport infrastructure and logisticsBE20-T-H-1","High","Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","20.1 Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","Ethical breaches refer to activities that by international standards are considered illegal. This applies if the specific nature of the activity is increasing the risk of such ethical breaches.","No"]
["Transport infrastructure and logistics",20.2,20.2,"BE20-T-H-2","Transport infrastructure and logisticsBE20-T-H-2","High","Our business's goods and services are intended to impact people's health","20.2 Our business's goods and services are intended to impact people's health","This characteristic applies to goods and services which directly target people's physical or mental health. Examples include pharmaceutical products and healthcare services. \n\nIt excludes goods and services which indirectly facilitate health improvements, such as wearable technology or wellbeing-related services.","No"]
["Transport infrastructure and logistics",20.3,20.3,"BE23-T-H-1","Transport infrastructure and logisticsBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Transport infrastructure and logistics",20.399999999999899,20.400000000000002,"BE20-T-H-3","Transport infrastructure and logisticsBE20-T-H-3","High","Our business collects or handles sensitive information and personal data","20.4 Our business collects or handles sensitive information and personal data","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Transport infrastructure and logistics",20.5,20.5,"BE20-T-H-4","Transport infrastructure and logisticsBE20-T-H-4","High","Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","20.5 Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","Innovation may take the form of technology, concept or business model. This characteristic applies where innovation used by a business is subject to significant public discussion of ethical concerns (e.g. cryptocurrencies).","No"]
["Transport infrastructure and logistics",20.6,20.6,"BE17-T-H-8","Transport infrastructure and logisticsBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Transport infrastructure and logistics",20.7,20.7,"BE20-T-H-5","Transport infrastructure and logisticsBE20-T-H-5","High","Our business facilitates interactions with potentially vulnerable groups","20.7 Our business facilitates interactions with potentially vulnerable groups","\nVulnerable groups include children, elderly and indigenous people and others who may be targeted and mistreated.\n \nThis characteristic applies where a significant proportion of interactions are likely to be vulnerable individuals (e.g. tourism trips on indigenous land).\n\nThis characteristic does not apply whereby a business's day-to-day interactions are broadly reflective of the population.","No"]
["Transport infrastructure and logistics",20.8,20.8,"BE20-T-H-6","Transport infrastructure and logisticsBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","20.8 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Transport infrastructure and logistics","20.a",{"$f":"B25732","v":"20.a"},"BE20-E-H-1",{"$f":"A25732&\"\"&D25732","v":"Transport infrastructure and logisticsBE20-E-H-1"},"High","None of the high risk characteristics adequately describe why this business is high risk",{"$f":"C25732&\" \"&G25732","v":"20.a None of the high risk characteristics adequately describe why this business is high risk"},null,"No"]
["Transport infrastructure and logistics","20.b","20.b","BE20-E-L-1","Transport infrastructure and logisticsBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Transport infrastructure and logistics",21.1,{"$f":"ROUNDUP(B25734,3)","v":21.1},"BE21-T-H-1","Transport infrastructure and logisticsBE21-T-H-1","High","Our business's value largely resides in intangible assets that are not tied to physical locations","21.1 Our business's value largely resides in intangible assets that are not tied to physical locations","This characteristic applies to businesses where a significant portion of their fixed assets are made up of intangible assets. Intangible assets are non-physical assets owned by the business, such as patents, product recipes, copyrights, and intellectual property.\n\nHaving significant levels of intangible assets increases the risk of not paying the right tax in the right place, as intangible assets can often be moved between subsidiaries in the same company or across the borders of tax jurisdictions. This can be done without causing any impact on the day-to-day operation of the company, but with serious implications to tax rates. This disconnect makes it possible for companies to structure their taxes in a way that doesn't reflect the 'economic reality' of how and where income is generated.","No"]
["Transport infrastructure and logistics",21.2,21.2,"BE21-T-H-2","Transport infrastructure and logisticsBE21-T-H-2","High","Our business's activities are premised on the movement between multiple countries or jurisdictions","21.2 Our business's activities are premised on the movement between multiple countries or jurisdictions","This characteristic applies to companies that earn a significant portion of income from the transport goods or people across national or tax borders as part of their product or service offering. \n\nOperating in multiple jurisdictions often means that companies need to divide the costs of inputs and labour, and split the revenues earned from the good or service between the different tax jurisdictions. This can require judgment calls and a degree of subjectivity, increasing the risk that companies either inadvertently misallocate taxable income, or use the opportunity to strategically minimize their taxes owed by allocating more income to the lower-tax jurisdiction.","No"]
["Transport infrastructure and logistics",21.3,21.3,"BE21-C-S-H-1","Transport infrastructure and logisticsBE21-C-S-H-1","High","Our business has a complex structure where there is no immediate transparency of ownership and/or control","21.3 Our business has a complex structure where there is no immediate transparency of ownership and/or control","Ownership and control are somewhat intertwined concepts. Control relates to the ultimate operational decisions of a company. Control is often tied to the beneficial owners of a company.\n\nA beneficial owner is that who either: ultimately owns or controls more than 25% of a company’s shares or voting rights (whether directly or indirectly); or exercises controls over the management of the company in any other way.\n\nIf a company has several layers of corporate officers, shareholders and personal service companies it makes it difficult to see who the beneficial owners are.\n\nGood practice would be clearly stating the beneficial owners of all shareholdings of more than 10% in the company.","NA"]
["Transport infrastructure and logistics",21.4,21.4,"BE21-C-S-H-2","Transport infrastructure and logisticsBE21-C-S-H-2","High","Our business is registered in a recognised 'tax haven'","21.4 Our business is registered in a recognised 'tax haven'","A tax haven is generally an offshore country that offers foreign individuals and businesses little or no tax liability. Examples include the Cayman Islands, Bermuda, Switzerland and Jersey.","NA"]
["Transport infrastructure and logistics",21.5,21.5,"BE21-C-S-L-1","Transport infrastructure and logisticsBE21-C-S-L-1","Low","Our business is a registered charity","21.5 Our business is a registered charity","A charity is an organisation with specific purposes defined in law to be charitable, and is exclusively for public benefit.","NA"]
["Transport infrastructure and logistics","21.a",{"$f":"B25739","v":"21.a"},"BE21-E-H-1","Transport infrastructure and logisticsBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Transport infrastructure and logistics","21.b","21.b","BE21-E-L-1","Transport infrastructure and logisticsBE21-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","21.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Transport infrastructure and logistics",22.1,22.1,"BE22-T-H-1","Transport infrastructure and logisticsBE22-T-H-1","High","Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","22.1 Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","Extensive greenhouse gas emissions are those associated with heavy polluting industries or businesses whose products generate significant greenhouse gases. Such activities typically have a precedent for lobbying against environmental regulation or carbon pricing.","No"]
["Transport infrastructure and logistics",22.2,22.2,"BE08-T-H-1","Transport infrastructure and logisticsBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","Yes"]
["Transport infrastructure and logistics",22.3,22.3,"BE22-T-H-2","Transport infrastructure and logisticsBE22-T-H-2","High","Our business is highly regulated by data privacy laws","22.3 Our business is highly regulated by data privacy laws","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Transport infrastructure and logistics",22.4,22.4,"BE22-T-H-3","Transport infrastructure and logisticsBE22-T-H-3","High","Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","22.4 Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","This characteristic applies where the company may have a financial interest in inhibiting research and/or regulation around the social or environmental impacts of substances (typically metals, minerals or chemicals), which may undermine employee or customer health.","No"]
["Transport infrastructure and logistics",22.5,22.5,"BE20-T-H-6","Transport infrastructure and logisticsBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Transport infrastructure and logistics",22.6,22.6,"BE22-T-H-4","Transport infrastructure and logisticsBE22-T-H-4","High","Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","22.6 Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","This applies where there is either a precedent for lobbying or an anticipated growth in lobbying against advancing social and environmental legislation. A growth in lobbying can be expected where there has already been substantial discussion about incoming legislation that will threaten the ability to do business as usual. Examples include a carbon tax or sugar tax.","No"]
["Transport infrastructure and logistics",22.7,22.7,"BE22-C-O-H-1","Transport infrastructure and logisticsBE22-C-O-H-1","High","Our business is heavily subsidised by the government","22.7 Our business is heavily subsidised by the government","A subsidy is a direct or indirect payment to individuals or firms, usually in the form of a cash payment from the government or a targeted tax cut. Examples of heavily subsidised industries include agriculture and oil and gas.","NA"]
["Transport infrastructure and logistics",22.8,22.8,"BE22-C-S-L-1","Transport infrastructure and logisticsBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Transport infrastructure and logistics","22.a",{"$f":"B25749","v":"22.a"},"BE22-E-H-1","Transport infrastructure and logisticsBE22-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","22.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Transport infrastructure and logistics","22.b","22.b","BE22-E-L-1","Transport infrastructure and logisticsBE22-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","22.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Transport infrastructure and logistics",23.1,23.1,"BE23-T-H-1","Transport infrastructure and logisticsBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","23.1 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Transport infrastructure and logistics",23.3,23.3,"BE23-T-L-1","Transport infrastructure and logisticsBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","Yes"]
["Transport infrastructure and logistics","23.a",{"$f":"B25753","v":"23.a"},"BE23-E-H-1","Transport infrastructure and logisticsBE23-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","23.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Transport infrastructure and logistics","23.b","23.b","BE23-E-L-1","Transport infrastructure and logisticsBE23-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","23.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",1.1000000000000001,1.1000000000000001,"BE01-T-H-1","Warehousing and storageBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","1.1 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Warehousing and storage",1.2,1.2,"BE01-T-H-2","Warehousing and storageBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","1.2 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Warehousing and storage",1.3,1.3,"BE01-T-H-3","Warehousing and storageBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","1.3 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","No"]
["Warehousing and storage",1.4,1.4,"BE01-T-H-4","Warehousing and storageBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Warehousing and storage",1.5,1.5,"BE01-T-H-5","Warehousing and storageBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","1.5 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Warehousing and storage",1.6,1.6,"BE01-T-H-6","Warehousing and storageBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","1.6 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","Yes"]
["Warehousing and storage",1.7,1.7,"BE01-C-O-L-1","Warehousing and storageBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Warehousing and storage","1.a",{"$f":"B25762","v":"1.a"},"BE01-E-H-1","Warehousing and storageBE01-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","1.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Warehousing and storage","1.b","1.b","BE01-E-L-1","Warehousing and storageBE01-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","1.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",2.1,2.1,"BE02-T-H-1","Warehousing and storageBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","No"]
["Warehousing and storage",2.2000000000000002,2.2000000000000002,"BE02-T-H-2","Warehousing and storageBE02-T-H-2","High","Our business uses water as a core product input","2.2 Our business uses water as a core product input","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Water is a core input if it is embedded into, or necessarily consumed in the creation of physical goods. Examples include the production of crops and livestock, some types of consumables, processed foods and beverage products.","No"]
["Warehousing and storage",2.2999999999999901,2.2999999999999998,"BE02-T-H-3","Warehousing and storageBE02-T-H-3","High","Our business generates contaminated wastewater which requires specialized treatment","2.3 Our business generates contaminated wastewater which requires specialized treatment","Specialized treatment is typically biological, chemical or physical and refers to that which is different and additional to treatment carried out by municipal water treatment systems. Without treatment specific to its contaminants, wastewater could harm the surrounding environment upon emission. \n \nThis characteristic does not apply to businesses whose processes create wastewater that can be managed by municipal water treatment systems (e.g. when wastewater contaminants are produced by standard cleaning and sanitation practices).","No"]
["Warehousing and storage",2.4,2.4,"BE02-T-L-1","Warehousing and storageBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","Yes"]
["Warehousing and storage",2.5,2.5,"BE02-C-O-L-1","Warehousing and storageBE02-C-O-L-1","Low","Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","2.5 Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","This characteristic applies when all company owned or controlled sites are in areas designated as ‘low risk’ by the WRI Water Risk Atlas, and where it is reasonable to expect standard wastewater treatment utilities to neutralise wastewater to safe discharge characteristics.","NA"]
["Warehousing and storage","2.a",{"$f":"B25769","v":"2.a"},"BE02-E-H-1","Warehousing and storageBE02-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","2.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Warehousing and storage","2.b","2.b","BE02-E-L-1","Warehousing and storageBE02-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","2.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",3.1,3.1,"BE03-T-H-1","Warehousing and storageBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Warehousing and storage",3.2,3.2,"BE03-T-H-2","Warehousing and storageBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","3.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Warehousing and storage",3.3,3.3,"BE03-T-H-3","Warehousing and storageBE03-T-H-3","High","Our business harvests plants or animals from the wild","3.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Warehousing and storage",3.4,3.4,"BE03-T-H-4","Warehousing and storageBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Warehousing and storage",3.5,3.5,"BE03-T-H-5","Warehousing and storageBE03-T-H-5","High","Our business relies on animal testing to develop its products","3.5 Our business relies on animal testing to develop its products","Reliance on animal testing may be the result of regulatory compliance, or typical industry business practice (e.g. cosmetics and pharmaceutical development).\n \nThis characteristic applies when the business activity is directly reliant on animal testing to operate.","No"]
["Warehousing and storage",3.6,3.6,"BE03-T-U-1","Warehousing and storageBE03-T-U-1","Unlikely","Our business does not own or manage any natural resources, including large swathes of land","3.6 Our business does not own or manage any natural resources, including large swathes of land","This characteristic applies if a business owns large swathes of land, but that land is not suitable and intended for natural resource management (e.g. large manufacturing sites, or solar/wind farms).","Yes"]
["Warehousing and storage","3.a",{"$f":"B25777","v":"3.a"},"BE03-E-H-1","Warehousing and storageBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Warehousing and storage","3.b","3.b","BE03-E-L-1","Warehousing and storageBE03-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","3.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",4.0999999999999899,4.1000000000000005,"BE04-T-H-1","Warehousing and storageBE04-T-H-1","High","Our business transforms, refines or combines raw materials","4.1 Our business transforms, refines or combines raw materials","Raw materials are substances in their natural state that will be used in the primary production of other goods.\n\nExamples include many kinds of manufacturing, such as that of most foods, petroleum products and chemicals.","No"]
["Warehousing and storage",4.2,4.2,"BE04-T-H-2","Warehousing and storageBE04-T-H-2","High","Our business's products are made of multiple product inputs","4.2 Our business's products are made of multiple product inputs","Product inputs are the materials and components which constitute a physical product.\n \nThis characteristic does not apply to services where the sale of physical goods is not central to revenue-generation, even when operational inputs such as vehicles or machinery may be central to the provision of the service (e.g. tour operators which use tour buses). This characteristic does apply for services when supplementary goods made of multiple product inputs are provided to the customer to consume (e.g. some health care and food services where food or medicines are consumed).","No"]
["Warehousing and storage",4.3,4.3,"BE04-T-H-3","Warehousing and storageBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","No"]
["Warehousing and storage",4.4000000000000004,4.4000000000000004,"BE04-T-H-4","Warehousing and storageBE04-T-H-4","High","Our business relies heavily on outsourced labour","4.4 Our business relies heavily on outsourced labour","Outsourced labour is the practice of hiring a party outside a company to deliver services or manufacture goods which would conventionally be completed in-house by the company's own employees. It is usually undertaken as a cost-cutting measure. \n \nThis does not apply when the outsourced function is not central to the business model (e.g. cleaning, or human resources), or where the business activity being outsourced sits within the same business activity. Commonly outsourced activities include the use of call centres for customer services, and external market research.","No"]
["Warehousing and storage",4.5,4.5,"BE04-T-H-5","Warehousing and storageBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Warehousing and storage",4.5999999999999899,4.6000000000000005,"BE04-T-H-6","Warehousing and storageBE04-T-H-6","High","Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","4.6 Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","This typically applies when the procurement of one or more product inputs, central to revenue-generation, are associated with ethical breaches (e.g. the reliance on conflict minerals).","No"]
["Warehousing and storage",4.7,4.7,"BE04-T-L-1","Warehousing and storageBE04-T-L-1","Low","Our business only procures ancillary goods and services for its own operations","4.7 Our business only procures ancillary goods and services for its own operations","Ancillary goods are those used or consumed in the course of day-to-day operations (e.g. office supplies, cleaning products, IT equipment). Examples include professional services and others in the knowledge economy.","No"]
["Warehousing and storage","4.a",{"$f":"B25786","v":"4.a"},"BE04-E-H-1","Warehousing and storageBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Warehousing and storage","4.b","4.b","BE04-E-L-1","Warehousing and storageBE04-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","4.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",5.0999999999999899,5.1000000000000005,"BE01-T-H-4","Warehousing and storageBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","5.1 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Warehousing and storage",5.2,5.2,"BE05-T-H-1","Warehousing and storageBE05-T-H-1","High","Our business manages, stores or distributes potentially harmful substances as a core activity","5.2 Our business manages, stores or distributes potentially harmful substances as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Warehousing and storage",5.3,5.3,"BE05-T-H-2","Warehousing and storageBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","No"]
["Warehousing and storage",5.4,5.4,"BE05-T-H-3","Warehousing and storageBE05-T-H-3","High","Our business generates significant quantities of harmful substances as an operational by-product","5.4 Our business generates significant quantities of harmful substances as an operational by-product","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic applies to operational activities that could reasonably be expected to contribute to air, water or soil pollution via emission of harmful substances.","NA"]
["Warehousing and storage",5.5,5.5,"BE01-T-H-1","Warehousing and storageBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","5.5 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Warehousing and storage",5.6,5.6,"BE05-T-H-4","Warehousing and storageBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","5.6 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Warehousing and storage",5.7,5.7,"BE05-T-H-5","Warehousing and storageBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","5.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Warehousing and storage",5.8,5.8,"BE05-T-L-1","Warehousing and storageBE05-T-L-1","Low","Our business delivers services which do not emit harmful substances or require the use of heavy machinery","5.8 Our business delivers services which do not emit harmful substances or require the use of heavy machinery","A service does not involve the sale of physical goods. Services that may fulfil this characteristic include those within the knowledge economy.","Yes"]
["Warehousing and storage",5.9,{"$f":"ROUNDUP(B25796,3)","v":5.9},"BE05-T-L-2",{"$f":"A25796&\"\"&D25796","v":"Warehousing and storageBE05-T-L-2"},"Low","Our business only creates virtual products without emitting harmful substances",{"$f":"C25796&\" \"&G25796","v":"5.9 Our business only creates virtual products without emitting harmful substances"},"A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Warehousing and storage",5.1100000000000003,5.1100000000000003,"BE05-T-L-3","Warehousing and storageBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","5.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Warehousing and storage","5.a",{"$f":"B25798","v":"5.a"},"BE05-E-H-1","Warehousing and storageBE05-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","5.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Warehousing and storage","5.b","5.b","BE05-E-L-1","Warehousing and storageBE05-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","5.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",6.1,6.1,"BE01-T-H-2","Warehousing and storageBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","6.1 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Warehousing and storage",6.2,6.2,"BE01-T-H-3","Warehousing and storageBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","6.2 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","No"]
["Warehousing and storage",6.3,6.3,"BE01-T-H-4","Warehousing and storageBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","No"]
["Warehousing and storage",6.4,6.4,"BE01-T-H-5","Warehousing and storageBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","6.4 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Warehousing and storage",6.5,6.5,"BE01-T-H-6","Warehousing and storageBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","6.5 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","Yes"]
["Warehousing and storage",6.6,6.6,"BE06-T-H-1","Warehousing and storageBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","No"]
["Warehousing and storage",6.7,6.7,"BE01-T-H-1","Warehousing and storageBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","6.7 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","No"]
["Warehousing and storage",6.8,6.8,"BE06-T-H-2","Warehousing and storageBE06-T-H-2","High","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","6.8 Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","Certain activities release extensive greenhouse gases outside of burning fossil fuels, such as through chemical reactions. Examples include cement production or livestock rearing.","No"]
["Warehousing and storage","6.a",{"$f":"B25808","v":"6.a"},"BE06-E-H-1","Warehousing and storageBE06-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","6.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Warehousing and storage","6.b","6.b","BE06-E-L-1","Warehousing and storageBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",7.1,7.1,"BE07-T-H-1","Warehousing and storageBE07-T-H-1","High","Our business produces high quantities of operational by-products","7.1 Our business produces high quantities of operational by-products","A by-product is a secondary product derived from a production process, manufacturing process or chemical reaction. It is not the primary product or service being produced. \n\nHigh quantities of operational by-products would represent a defining business feature and would require active and ongoing management.","No"]
["Warehousing and storage",7.2,7.2,"BE07-T-H-2","Warehousing and storageBE07-T-H-2","High","Our business's operations generate high quantities of hazardous waste","7.2 Our business's operations generate high quantities of hazardous waste","Waste is considered hazardous if it is flammable, corrosive, highly reactive or toxic. High quantities of hazardous waste would represent a defining business feature and would require active and ongoing management.","No"]
["Warehousing and storage",7.3,7.3,"BE07-T-H-3","Warehousing and storageBE07-T-H-3","High","Our business' core product inputs are perishable","7.3 Our business' core product inputs are perishable","A core input is one that is embedded into, or necessarily consumed in the creation of physical goods. A perishable input is one that decays quickly.","No"]
["Warehousing and storage",7.4,7.4,"BE07-T-H-4","Warehousing and storageBE07-T-H-4","High","Our business's products are perishable","7.4 Our business's products are perishable","A perishable product is one that decays quickly. Examples include food-based products and pharmaceuticals.","No"]
["Warehousing and storage",7.5,7.5,"BE07-T-L-1","Warehousing and storageBE07-T-L-1","Low","Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","7.5 Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","This characteristic applies if a company sells virtual or digital products, or if a company provides a service that is supported by digital platforms. Examples include professional services and digital media.","Yes"]
["Warehousing and storage",7.6,7.6,"BE07-T-L-2","Warehousing and storageBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","Yes"]
["Warehousing and storage","7.a",{"$f":"B25816","v":"7.a"},"BE07-E-H-1","Warehousing and storageBE07-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","7.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Warehousing and storage","7.b","7.b","BE07-E-L-1","Warehousing and storageBE07-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","7.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",8.1,8.1,"BE03-T-H-1","Warehousing and storageBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","8.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Warehousing and storage",8.1999999999999904,8.1999999999999993,"BE03-T-H-2","Warehousing and storageBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","8.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Warehousing and storage",8.3000000000000007,8.3000000000000007,"BE03-T-H-3","Warehousing and storageBE03-T-H-3","High","Our business harvests plants or animals from the wild","8.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Warehousing and storage",8.4,8.4,"BE03-T-H-4","Warehousing and storageBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Warehousing and storage",8.5,8.5,"BE05-T-H-4","Warehousing and storageBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","8.5 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Warehousing and storage",8.6,8.6,"BE08-T-H-1","Warehousing and storageBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","8.6 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Warehousing and storage",8.6999999999999904,8.6999999999999993,"BE08-T-H-2","Warehousing and storageBE08-T-H-2","High","Our business is likely to operate in or near areas of high biodiversity or cultural value","8.7 Our business is likely to operate in or near areas of high biodiversity or cultural value","A biodiverse area is one with high concentrations of endemic or rare species that are significant at a global or regional level. Examples include rainforests or mangroves. \n\nAn area of cultural value is one of cultural, archaeological, historical, religious or sacred significance. Examples include land belonging to indigenous peoples.\n\nThis characteristic applies to activities which require very specific natural environments to operate (e.g. various forms of aquaculture).","No"]
["Warehousing and storage",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","Warehousing and storageBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","No"]
["Warehousing and storage","8.a",{"$f":"B25826","v":"8.a"},"BE08-E-H-1","Warehousing and storageBE08-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","8.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Warehousing and storage","8.b","8.b","BE08-E-L-1","Warehousing and storageBE08-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","8.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",9.1,9.1,"BE09-T-H-1","Warehousing and storageBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","No"]
["Warehousing and storage",9.1999999999999904,9.1999999999999993,"BE09-T-H-2","Warehousing and storageBE09-T-H-2","High","Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","9.2 Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","This characteristic is likely to apply if the business activity occurs in a remote location with limited access to labour (e.g. mining).","No"]
["Warehousing and storage",9.3000000000000007,9.3000000000000007,"BE05-T-H-4","Warehousing and storageBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","9.3 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Warehousing and storage",9.4,9.4,"BE09-T-H-3","Warehousing and storageBE09-T-H-3","High","Our business requires the repeated acquisition or control of new land","9.4 Our business requires the repeated acquisition or control of new land","This characteristic is likely to apply if the business activity is premised on continuous expansion or if there is a high turnover of site ownership (e.g. real estate development).","No"]
["Warehousing and storage",9.5,9.5,"BE08-T-H-1","Warehousing and storageBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","9.5 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Warehousing and storage",9.6,9.6,"BE09-T-H-4","Warehousing and storageBE09-T-H-4","High","Our business may have the potential to disrupt local activities and livelihoods","9.6 Our business may have the potential to disrupt local activities and livelihoods","This characteristic captures a variety of disruptive activities not explicitly covered elsewhere. Examples include noise pollution or genetic cross-contamination.","Yes"]
["Warehousing and storage",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Warehousing and storageBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Warehousing and storage",9.8000000000000007,9.8000000000000007,"BE09-T-H-5","Warehousing and storageBE09-T-H-5","High","Our business's activities emit high amounts of harmful substances into nature","9.8 Our business's activities emit high amounts of harmful substances into nature","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic only applies if the harmful substances are likely to have a direct negative impact on local communities. If a business activity emits harmful substances, but these are unlikely to escape from company premises into nature due to operating processes, this characteristic does not apply. \n","No"]
["Warehousing and storage",9.9,9.9,"BE09-T-L-1","Warehousing and storageBE09-T-L-1","Low","Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","9.9 Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","A built-up area is one that has a high concentration of human settlement, such as cities and towns.\n\nPollution is the introduction of contaminants into the natural environment that cause adverse change. Pollution can take the form of chemical substances or energy, such as noise, heat, or light.","No"]
["Warehousing and storage",9.11,9.11,"BE05-T-L-3","Warehousing and storageBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","9.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Warehousing and storage",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","Warehousing and storageBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Warehousing and storage","9.a",{"$f":"B25839","v":"9.a"},"BE09-E-H-1","Warehousing and storageBE09-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","9.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Warehousing and storage","9.b","9.b","BE09-E-L-1","Warehousing and storageBE09-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","9.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",10.1,10.1,"BE10-T-H-1","Warehousing and storageBE10-T-H-1","High","Our business's activities may expose employees to harmful substances","10.1 Our business's activities may expose employees to harmful substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Warehousing and storage",10.1999999999999,10.199999999999999,"BE10-T-H-2","Warehousing and storageBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","10.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","No"]
["Warehousing and storage",10.3,10.3,"BE10-T-H-3","Warehousing and storageBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","10.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Warehousing and storage",10.4,10.4,"BE10-T-H-4","Warehousing and storageBE10-T-H-4","High","Our business uses heavy machinery","10.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","Yes"]
["Warehousing and storage",10.5,10.5,"BE10-T-H-5","Warehousing and storageBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","10.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","Yes"]
["Warehousing and storage",10.6,10.6,"BE10-T-H-6","Warehousing and storageBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","10.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Warehousing and storage",10.7,10.7,"BE10-T-H-7","Warehousing and storageBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Warehousing and storage",10.8,10.8,"BE10-T-H-8","Warehousing and storageBE10-T-H-8","High","Our business's activities may expose employees to dangerous physical environments","10.8 Our business's activities may expose employees to dangerous physical environments","A dangerous physical environment is one where presence of physical hazards puts employees at risk of injury or long-term health issues. Such hazards include heights, noise, radiation and pressure.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Warehousing and storage","10.a",{"$f":"B25849","v":"10.a"},"BE10-E-H-1","Warehousing and storageBE10-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","10.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Warehousing and storage","10.b","10.b","BE10-E-L-1","Warehousing and storageBE10-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","10.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",11.1,11.1,"BE11-T-H-1","Warehousing and storageBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","11.1 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Warehousing and storage",11.2,11.2,"BE11-T-H-3","Warehousing and storageBE11-T-H-3","High","Our business has a significant proportion of temporary workers","11.2 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Warehousing and storage",11.3,11.3,"BE11-T-H-4","Warehousing and storageBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","11.3 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Warehousing and storage",11.4,11.4,"BE11-T-H-5","Warehousing and storageBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","11.4 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Warehousing and storage",11.5,11.5,"BE11-T-H-6","Warehousing and storageBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","11.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","Yes"]
["Warehousing and storage",11.6,11.6,"BE11-T-H-7","Warehousing and storageBE11-T-H-7","High","Our business is part of the gig-economy","11.6 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Warehousing and storage",11.7,11.7,"BE11-T-H-8","Warehousing and storageBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Warehousing and storage",11.8,11.8,"BE11-T-L-1","Warehousing and storageBE11-T-L-1","Low","The vast majority of our business's employees are high-skilled and well paid","11.8 The vast majority of our business's employees are high-skilled and well paid","This is applicable to business activities where employee functions, central to revenue-generation, require high-levels of education, training or technical ability to execute.","No"]
["Warehousing and storage",11.9,11.9,"BE11-C-S-L-1","Warehousing and storageBE11-C-S-L-1","Low","Our lowest paid employee earns more than the local average salary in all countries of operation","11.9 Our lowest paid employee earns more than the local average salary in all countries of operation","National average salary data does not refer to sector or industry averages, but rather national averages across all parts of the economy. Such information is widely available online.\n\nThis characteristic does not apply in the instance that a national average salary falls below the country's living wage.","NA"]
["Warehousing and storage","11.a",{"$f":"B25860","v":"11.a"},"BE11-E-H-1",{"$f":"A25860&\"\"&D25860","v":"Warehousing and storageBE11-E-H-1"},"High","None of the high risk characteristics adequately describe why this business is high risk",{"$f":"C25860&\" \"&G25860","v":"11.a None of the high risk characteristics adequately describe why this business is high risk"},null,"No"]
["Warehousing and storage","11.b","11.b","BE11-E-L-1","Warehousing and storageBE11-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","11.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",12.1,{"$f":"ROUNDUP(B25862,3)","v":12.1},"BE11-T-H-3","Warehousing and storageBE11-T-H-3","High","Our business has a significant proportion of temporary workers","12.1 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Warehousing and storage",12.2,12.2,"BE11-T-H-4","Warehousing and storageBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","12.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Warehousing and storage",12.3,12.3,"BE11-T-H-5","Warehousing and storageBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","12.3 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Warehousing and storage",12.4,12.4,"BE12-T-H-1","Warehousing and storageBE12-T-H-1","High","Our business's activities risk relying on child or forced labour","12.4 Our business's activities risk relying on child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","No"]
["Warehousing and storage",12.5,12.5,"BE11-T-H-6","Warehousing and storageBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","Yes"]
["Warehousing and storage",12.6,12.6,"BE11-T-H-8","Warehousing and storageBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","12.6 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Warehousing and storage",12.7,12.7,"BE11-T-H-7","Warehousing and storageBE11-T-H-7","High","Our business is part of the gig-economy","12.7 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Warehousing and storage",12.8,12.8,"BE10-T-H-6","Warehousing and storageBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","12.8 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Warehousing and storage","12.a",{"$f":"B25870","v":"12.a"},"BE12-E-H-1","Warehousing and storageBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Warehousing and storage","12.b","12.b","BE12-E-L-1","Warehousing and storageBE12-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","12.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",13.1,13.1,"BE13-T-H-1","Warehousing and storageBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Warehousing and storage",13.2,13.2,"BE11-T-H-4","Warehousing and storageBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","13.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Warehousing and storage",13.3,13.3,"BE13-C-O-H-1","Warehousing and storageBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","13.3 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Warehousing and storage","13.a",{"$f":"B25875","v":"13.a"},"BE13-E-H-1","Warehousing and storageBE13-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","13.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Warehousing and storage","13.b","13.b","BE13-E-L-1","Warehousing and storageBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",14.1,14.1,"BE10-T-H-1","Warehousing and storageBE10-T-H-1","High","Our business‚Äôs activities could expose employees to hazardous substances","14.1 Our business‚Äôs activities could expose employees to hazardous substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","No"]
["Warehousing and storage",14.2,14.2,"BE10-T-H-2","Warehousing and storageBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","14.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","No"]
["Warehousing and storage",14.3,14.3,"BE10-T-H-3","Warehousing and storageBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Warehousing and storage",14.4,14.4,"BE10-T-H-4","Warehousing and storageBE10-T-H-4","High","Our business uses heavy machinery","14.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","Yes"]
["Warehousing and storage",14.5,14.5,"BE10-T-H-5","Warehousing and storageBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","14.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","Yes"]
["Warehousing and storage",14.6,14.6,"BE10-T-H-6","Warehousing and storageBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","No"]
["Warehousing and storage",14.7,14.7,"BE10-T-H-7","Warehousing and storageBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","14.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Warehousing and storage",14.8,14.8,"BE11-T-H-1","Warehousing and storageBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","14.8 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Warehousing and storage",14.9,14.9,"BE11-T-H-3","Warehousing and storageBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Warehousing and storage",14.11,14.11,"BE11-T-H-4","Warehousing and storageBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","14.11 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Warehousing and storage",14.12,14.12,"BE11-T-H-5","Warehousing and storageBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","14.12 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Warehousing and storage",14.13,14.13,"BE12-T-H-1","Warehousing and storageBE12-T-H-1","High","Our business's activities have documented cases of child or forced labour","14.13 Our business's activities have documented cases of child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","No"]
["Warehousing and storage",14.14,14.14,"BE11-T-H-6","Warehousing and storageBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","Yes"]
["Warehousing and storage",14.15,14.15,"BE11-T-H-8","Warehousing and storageBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","14.15 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Warehousing and storage",14.16,14.16,"BE11-T-H-7","Warehousing and storageBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Warehousing and storage",14.17,14.17,"BE13-T-H-1","Warehousing and storageBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","14.17 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","No"]
["Warehousing and storage",14.18,14.18,"BE14-T-H-1","Warehousing and storageBE14-T-H-1","High","Our business is highly dependent on confidentiality","14.18 Our business is highly dependent on confidentiality","Employees may be reticent to raise concerns when a company's competitive advantage highly depends on protecting sensitive information (e.g. intellectual property). As a result, employee concerns can go unaddressed out of fear of retribution.","No"]
["Warehousing and storage",14.19,14.19,"BE13-C-O-H-1","Warehousing and storageBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","14.19 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Warehousing and storage","14.a",{"$f":"B25895","v":"14.a"},"BE14-E-H-1","Warehousing and storageBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Warehousing and storage","14.b","14.b","BE14-E-L-1","Warehousing and storageBE14-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","14.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",15.1,15.1,"BE15-T-H-1","Warehousing and storageBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","15.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Warehousing and storage",15.2,15.2,"BE15-T-H-2","Warehousing and storageBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","15.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Warehousing and storage",15.3,15.3,"BE15-T-H-3","Warehousing and storageBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","15.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Warehousing and storage",15.4,15.4,"BE15-T-H-4","Warehousing and storageBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","15.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Warehousing and storage",15.5,15.5,"BE15-T-H-5","Warehousing and storageBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Warehousing and storage",15.6,15.6,"BE15-T-H-6","Warehousing and storageBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","15.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Warehousing and storage",15.7,15.7,"BE15-T-H-7","Warehousing and storageBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","15.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Warehousing and storage",15.8,15.8,"BE17-T-H-8","Warehousing and storageBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Warehousing and storage",15.9,15.9,"BE17-T-L-3","Warehousing and storageBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","15.9 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","Yes"]
["Warehousing and storage",15.11,15.11,"BE15-T-L-2","Warehousing and storageBE15-T-L-2","Low","Our business sells physical products to other businesses, with low risk of product misuse","15.11 Our business sells physical products to other businesses, with low risk of product misuse","This characteristic predominantly applies to product components which are sold on to form part of larger or more complex products. Examples include semiconductors and car parts.\n\nThis characteristic does not apply to products that may have significant operational impacts, if the communication of such impacts are likely to influence customer decision-making. For example, this characteristic does not apply to livestock rearing, as communication on animal welfare and/or use of antibiotics may influence end-customer decisions. ","No"]
["Warehousing and storage","15.a",{"$f":"B25907","v":"15.a"},"BE15-E-H-1","Warehousing and storageBE15-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","15.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Warehousing and storage","15.b","15.b","BE15-E-L-1","Warehousing and storageBE15-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","15.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",16.100000000000001,16.100000000000001,"BE15-T-H-1","Warehousing and storageBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","16.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Warehousing and storage",16.2,16.2,"BE15-T-H-2","Warehousing and storageBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Warehousing and storage",16.3,16.3,"BE15-T-H-3","Warehousing and storageBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","16.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Warehousing and storage",16.399999999999899,16.400000000000002,"BE15-T-H-4","Warehousing and storageBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","16.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Warehousing and storage",16.5,16.5,"BE15-T-H-5","Warehousing and storageBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","16.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Warehousing and storage",16.600000000000001,16.600000000000001,"BE15-T-H-6","Warehousing and storageBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Warehousing and storage",16.7,16.7,"BE15-T-H-7","Warehousing and storageBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","16.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Warehousing and storage",16.8,16.8,"BE17-T-H-1","Warehousing and storageBE17-T-H-1","High","Our business's goods may contain harmful substances","16.8 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Warehousing and storage",16.899999999999899,16.900000000000002,"BE17-T-H-2","Warehousing and storageBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","16.9 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Warehousing and storage",16.11,16.11,"BE17-T-H-3","Warehousing and storageBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","16.11 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Warehousing and storage",16.12,16.12,"BE17-T-H-4","Warehousing and storageBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","16.12 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Warehousing and storage",16.13,16.13,"BE17-T-H-5","Warehousing and storageBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Warehousing and storage",16.14,16.14,"BE17-T-H-6","Warehousing and storageBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","16.14 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Warehousing and storage",16.149999999999899,16.150000000000002,"BE17-T-H-7","Warehousing and storageBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","16.15 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Warehousing and storage",16.16,16.16,"BE17-T-H-8","Warehousing and storageBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Warehousing and storage",16.170000000000002,{"$f":"ROUNDUP(B25924,3)","v":16.170000000000002},"BE17-T-L-3",{"$f":"A25924&\"\"&D25924","v":"Warehousing and storageBE17-T-L-3"},"Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life",{"$f":"C25924&\" \"&G25924","v":"16.17 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life"},"\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","Yes"]
["Warehousing and storage","16.a",{"$f":"B25925","v":"16.a"},"BE16-E-H-1","Warehousing and storageBE16-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","16.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Warehousing and storage","16.b","16.b","BE16-E-L-1","Warehousing and storageBE16-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","16.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",17.100000000000001,17.100000000000001,"BE17-T-H-1","Warehousing and storageBE17-T-H-1","High","Our business's goods may contain harmful substances","17.1 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Warehousing and storage",17.2,17.2,"BE17-T-H-2","Warehousing and storageBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","17.2 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Warehousing and storage",17.3,17.3,"BE17-T-H-3","Warehousing and storageBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","17.3 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Warehousing and storage",17.399999999999899,17.400000000000002,"BE17-T-H-4","Warehousing and storageBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","17.4 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Warehousing and storage",17.5,17.5,"BE17-T-H-5","Warehousing and storageBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","17.5 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Warehousing and storage",17.600000000000001,17.600000000000001,"BE17-T-H-6","Warehousing and storageBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","17.6 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Warehousing and storage",17.7,17.7,"BE17-T-H-7","Warehousing and storageBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Warehousing and storage",17.8,17.8,"BE17-T-H-8","Warehousing and storageBE17-T-H-8","High","Our business's products may be addictive","17.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Warehousing and storage",17.899999999999899,17.900000000000002,"BE17-T-L-1","Warehousing and storageBE17-T-L-1","Low","Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","17.9 Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","This characteristic applies to goods that are highly homogenous, which have not undergone significant processing (e.g. raw agricultural inputs). ","No"]
["Warehousing and storage",17.11,17.11,"BE17-T-L-2","Warehousing and storageBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","No"]
["Warehousing and storage",17.12,17.12,"BE17-T-L-3","Warehousing and storageBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","17.12 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","Yes"]
["Warehousing and storage","17.a",{"$f":"B25938","v":"17.a"},"BE17-E-H-1","Warehousing and storageBE17-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","17.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Warehousing and storage","17.b","17.b","BE17-E-L-1","Warehousing and storageBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",18.100000000000001,18.100000000000001,"BE18-T-H-1","Warehousing and storageBE18-T-H-1","High","Our business's products depend on fossil fuels to operate","18.1 Our business's products depend on fossil fuels to operate","This characteristic applies to products which force users to emit greenhouse gases when used as intended. Examples include the manufacture and sale of machinery dependent on fossil fuel combustion.\n\nThis characteristic does not apply to electric goods which can be powered by batteries or power outlets. \n","No"]
["Warehousing and storage",18.2,18.2,"BE18-T-H-2","Warehousing and storageBE18-T-H-2","High","Our business's products are themselves a greenhouse gas","18.2 Our business's products are themselves a greenhouse gas","Examples include, but are not limited to, carbon dioxide, methane, ozone, nitrous oxide, and chlorofluorocarbons.","No"]
["Warehousing and storage",18.3,18.3,"BE18-T-H-3","Warehousing and storageBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Warehousing and storage",18.399999999999899,18.400000000000002,"BE18-T-H-4","Warehousing and storageBE18-T-H-4","High","Our business's products contain greenhouse gases which may be emitted during use or at end of life","18.4 Our business's products contain greenhouse gases which may be emitted during use or at end of life","This characteristic applies to products which contain greenhouse gases in their formulations. Examples include pressurized containers that utilize nitrous oxide, and products that contain hydrofluorocarbons such as some refrigerants and tire inflators.","No"]
["Warehousing and storage",18.5,18.5,"BE18-T-L-1","Warehousing and storageBE18-T-L-1","Low","Our business's products force users to emit negligible amounts of greenhouse gases","18.5 Our business's products force users to emit negligible amounts of greenhouse gases","Examples of negligible greenhouse gas emissions include candles and scent diffusers.","No"]
["Warehousing and storage",18.600000000000001,18.600000000000001,"BE18-T-U-1","Warehousing and storageBE18-T-U-1","Unlikely","Our business's products do not force the user to emit greenhouse gases during use or post-use","18.6 Our business's products do not force the user to emit greenhouse gases during use or post-use","This includes products where greenhouse gas emissions occur as a natural result of decomposition, even if it takes many years (e.g. the break-down of plastics).","Yes"]
["Warehousing and storage","18.a",{"$f":"B25946","v":"18.a"},"BE18-E-H-1","Warehousing and storageBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Warehousing and storage","18.b","18.b","BE18-E-L-1","Warehousing and storageBE18-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","18.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",19.100000000000001,19.100000000000001,"BE19-T-H-1","Warehousing and storageBE19-T-H-1","High","Our business's products or key components within products are designed for single or temporary use","19.1 Our business's products or key components within products are designed for single or temporary use","Temporary use includes products that have a lifespan of less than a year. This characteristic is not applicable to goods which end up fully consumed.","No"]
["Warehousing and storage",19.2,19.2,"BE19-T-H-3","Warehousing and storageBE19-T-H-3","High","Our business's products require disassembly by the end user to be repurposed","19.2 Our business's products require disassembly by the end user to be repurposed","This characteristic typically applies to physical goods whose material composition can make it difficult to recycle via municipal waste infrastructure. Examples include electrical goods and batteries. ","No"]
["Warehousing and storage",19.3,19.3,"BE19-T-H-4","Warehousing and storageBE19-T-H-4","High","Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","19.3 Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","This includes physical goods which are typically replaced or which need replacing within 10 years.","No"]
["Warehousing and storage",19.399999999999899,19.400000000000002,"BE19-T-L-1","Warehousing and storageBE19-T-L-1","Low","Our business does not sell physical goods","19.4 Our business does not sell physical goods","This characteristic applies to most services (e.g. professional services).\n \nThis characteristic does not apply to services which provide physical goods to customers in support of that service as a central part of revenue-generation (e.g. food and beverage services). ","Yes"]
["Warehousing and storage",19.5,19.5,"BE19-T-L-2","Warehousing and storageBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Warehousing and storage",19.600000000000001,19.600000000000001,"BE19-T-L-3","Warehousing and storageBE19-T-L-3","Low","Our business sells homogeneous materials which can be widely repurposed","19.6 Our business sells homogeneous materials which can be widely repurposed","Homogeneous materials are those with a uniform composition that cannot be physically separated into different materials. \n\nThis characteristic applies to goods that do not require disassembly before repurposing. Examples include natural resources such as crops, gemstones and basic metals. ","No"]
["Warehousing and storage","19.a",{"$f":"B25954","v":"19.a"},"BE19-E-H-1","Warehousing and storageBE19-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","19.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Warehousing and storage","19.b","19.b","BE19-E-L-1","Warehousing and storageBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",20.100000000000001,20.100000000000001,"BE20-T-H-1","Warehousing and storageBE20-T-H-1","High","Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","20.1 Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","Ethical breaches refer to activities that by international standards are considered illegal. This applies if the specific nature of the activity is increasing the risk of such ethical breaches.","No"]
["Warehousing and storage",20.2,20.2,"BE20-T-H-2","Warehousing and storageBE20-T-H-2","High","Our business's goods and services are intended to impact people's health","20.2 Our business's goods and services are intended to impact people's health","This characteristic applies to goods and services which directly target people's physical or mental health. Examples include pharmaceutical products and healthcare services. \n\nIt excludes goods and services which indirectly facilitate health improvements, such as wearable technology or wellbeing-related services.","No"]
["Warehousing and storage",20.3,20.3,"BE23-T-H-1","Warehousing and storageBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Warehousing and storage",20.399999999999899,20.400000000000002,"BE20-T-H-3","Warehousing and storageBE20-T-H-3","High","Our business collects or handles sensitive information and personal data","20.4 Our business collects or handles sensitive information and personal data","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Warehousing and storage",20.5,20.5,"BE20-T-H-4","Warehousing and storageBE20-T-H-4","High","Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","20.5 Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","Innovation may take the form of technology, concept or business model. This characteristic applies where innovation used by a business is subject to significant public discussion of ethical concerns (e.g. cryptocurrencies).","No"]
["Warehousing and storage",20.6,20.6,"BE17-T-H-8","Warehousing and storageBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Warehousing and storage",20.7,20.7,"BE20-T-H-5","Warehousing and storageBE20-T-H-5","High","Our business facilitates interactions with potentially vulnerable groups","20.7 Our business facilitates interactions with potentially vulnerable groups","\nVulnerable groups include children, elderly and indigenous people and others who may be targeted and mistreated.\n \nThis characteristic applies where a significant proportion of interactions are likely to be vulnerable individuals (e.g. tourism trips on indigenous land).\n\nThis characteristic does not apply whereby a business's day-to-day interactions are broadly reflective of the population.","No"]
["Warehousing and storage",20.8,20.8,"BE20-T-H-6","Warehousing and storageBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","20.8 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Warehousing and storage","20.a",{"$f":"B25964","v":"20.a"},"BE20-E-H-1","Warehousing and storageBE20-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","20.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Warehousing and storage","20.b","20.b","BE20-E-L-1","Warehousing and storageBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",21.1,21.1,"BE21-T-H-1","Warehousing and storageBE21-T-H-1","High","Our business's value largely resides in intangible assets that are not tied to physical locations","21.1 Our business's value largely resides in intangible assets that are not tied to physical locations","This characteristic applies to businesses where a significant portion of their fixed assets are made up of intangible assets. Intangible assets are non-physical assets owned by the business, such as patents, product recipes, copyrights, and intellectual property.\n\nHaving significant levels of intangible assets increases the risk of not paying the right tax in the right place, as intangible assets can often be moved between subsidiaries in the same company or across the borders of tax jurisdictions. This can be done without causing any impact on the day-to-day operation of the company, but with serious implications to tax rates. This disconnect makes it possible for companies to structure their taxes in a way that doesn't reflect the 'economic reality' of how and where income is generated.","No"]
["Warehousing and storage",21.2,21.2,"BE21-T-H-2","Warehousing and storageBE21-T-H-2","High","Our business's activities are premised on the movement between multiple countries or jurisdictions","21.2 Our business's activities are premised on the movement between multiple countries or jurisdictions","This characteristic applies to companies that earn a significant portion of income from the transport goods or people across national or tax borders as part of their product or service offering. \n\nOperating in multiple jurisdictions often means that companies need to divide the costs of inputs and labour, and split the revenues earned from the good or service between the different tax jurisdictions. This can require judgment calls and a degree of subjectivity, increasing the risk that companies either inadvertently misallocate taxable income, or use the opportunity to strategically minimize their taxes owed by allocating more income to the lower-tax jurisdiction.","No"]
["Warehousing and storage",21.3,21.3,"BE21-C-S-H-1","Warehousing and storageBE21-C-S-H-1","High","Our business has a complex structure where there is no immediate transparency of ownership and/or control","21.3 Our business has a complex structure where there is no immediate transparency of ownership and/or control","Ownership and control are somewhat intertwined concepts. Control relates to the ultimate operational decisions of a company. Control is often tied to the beneficial owners of a company.\n\nA beneficial owner is that who either: ultimately owns or controls more than 25% of a company’s shares or voting rights (whether directly or indirectly); or exercises controls over the management of the company in any other way.\n\nIf a company has several layers of corporate officers, shareholders and personal service companies it makes it difficult to see who the beneficial owners are.\n\nGood practice would be clearly stating the beneficial owners of all shareholdings of more than 10% in the company.","NA"]
["Warehousing and storage",21.4,21.4,"BE21-C-S-H-2","Warehousing and storageBE21-C-S-H-2","High","Our business is registered in a recognised 'tax haven'","21.4 Our business is registered in a recognised 'tax haven'","A tax haven is generally an offshore country that offers foreign individuals and businesses little or no tax liability. Examples include the Cayman Islands, Bermuda, Switzerland and Jersey.","NA"]
["Warehousing and storage",21.5,21.5,"BE21-C-S-L-1","Warehousing and storageBE21-C-S-L-1","Low","Our business is a registered charity","21.5 Our business is a registered charity","A charity is an organisation with specific purposes defined in law to be charitable, and is exclusively for public benefit.","NA"]
["Warehousing and storage","21.a",{"$f":"B25971","v":"21.a"},"BE21-E-H-1","Warehousing and storageBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Warehousing and storage","21.b","21.b","BE21-E-L-1","Warehousing and storageBE21-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","21.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",22.1,22.1,"BE22-T-H-1","Warehousing and storageBE22-T-H-1","High","Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","22.1 Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","Extensive greenhouse gas emissions are those associated with heavy polluting industries or businesses whose products generate significant greenhouse gases. Such activities typically have a precedent for lobbying against environmental regulation or carbon pricing.","No"]
["Warehousing and storage",22.2,22.2,"BE08-T-H-1","Warehousing and storageBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Warehousing and storage",22.3,22.3,"BE22-T-H-2","Warehousing and storageBE22-T-H-2","High","Our business is highly regulated by data privacy laws","22.3 Our business is highly regulated by data privacy laws","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Warehousing and storage",22.4,22.4,"BE22-T-H-3","Warehousing and storageBE22-T-H-3","High","Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","22.4 Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","This characteristic applies where the company may have a financial interest in inhibiting research and/or regulation around the social or environmental impacts of substances (typically metals, minerals or chemicals), which may undermine employee or customer health.","No"]
["Warehousing and storage",22.5,22.5,"BE20-T-H-6","Warehousing and storageBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Warehousing and storage",22.6,22.6,"BE22-T-H-4","Warehousing and storageBE22-T-H-4","High","Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","22.6 Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","This applies where there is either a precedent for lobbying or an anticipated growth in lobbying against advancing social and environmental legislation. A growth in lobbying can be expected where there has already been substantial discussion about incoming legislation that will threaten the ability to do business as usual. Examples include a carbon tax or sugar tax.","No"]
["Warehousing and storage",22.7,22.7,"BE22-C-O-H-1","Warehousing and storageBE22-C-O-H-1","High","Our business is heavily subsidised by the government","22.7 Our business is heavily subsidised by the government","A subsidy is a direct or indirect payment to individuals or firms, usually in the form of a cash payment from the government or a targeted tax cut. Examples of heavily subsidised industries include agriculture and oil and gas.","NA"]
["Warehousing and storage",22.8,22.8,"BE22-C-S-L-1","Warehousing and storageBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Warehousing and storage","22.a",{"$f":"B25981","v":"22.a"},"BE22-E-H-1","Warehousing and storageBE22-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","22.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Warehousing and storage","22.b","22.b","BE22-E-L-1","Warehousing and storageBE22-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","22.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Warehousing and storage",23.1,23.1,"BE23-T-H-1","Warehousing and storageBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","23.1 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Warehousing and storage",23.3,23.3,"BE23-T-L-1","Warehousing and storageBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","Yes"]
["Warehousing and storage","23.a",{"$f":"B25985","v":"23.a"},"BE23-E-H-1","Warehousing and storageBE23-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","23.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Warehousing and storage","23.b","23.b","BE23-E-L-1","Warehousing and storageBE23-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","23.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",1.1000000000000001,1.1000000000000001,"BE01-T-H-1","Water transportationBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","1.1 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Water transportation",1.2,{"$f":"ROUNDUP(B25988,3)","v":1.2},"BE01-T-H-2",{"$f":"A25988&\"\"&D25988","v":"Water transportationBE01-T-H-2"},"High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale",{"$f":"C25988&\" \"&G25988","v":"1.2 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale"},"Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Water transportation",1.3,1.3,"BE01-T-H-3","Water transportationBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","1.3 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","No"]
["Water transportation",1.4,1.4,"BE01-T-H-4","Water transportationBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","1.4 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","Yes"]
["Water transportation",1.5,1.5,"BE01-T-H-5","Water transportationBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","1.5 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Water transportation",1.6,1.6,"BE01-T-H-6","Water transportationBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","1.6 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Water transportation",1.7,1.7,"BE01-C-O-L-1","Water transportationBE01-C-O-L-1","Low","Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","1.7 Our business only uses procured grid electricity and we operate in a country where national grid electricity is entirely renewable","\nThis characteristic applies when all company owned or controlled sites are located in regions where national grid electricity is more than 90% renewable. Regional examples include Iceland and Norway. ","NA"]
["Water transportation","1.a",{"$f":"B25994","v":"1.a"},"BE01-E-H-1","Water transportationBE01-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","1.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","1.b","1.b","BE01-E-L-1","Water transportationBE01-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","1.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",2.1,2.1,"BE02-T-H-1","Water transportationBE02-T-H-1","High","Our business's operations are water-intensive","2.1 Our business's operations are water-intensive","Water-intensive operations are likely to use water for process-specific cleaning, washing, cooling, heating or pressure.\n \nThis characteristic does not apply to activities that predominantly use water for standard cleaning practices, unless such water use is evidenced to be very significant.","No"]
["Water transportation",2.2000000000000002,2.2000000000000002,"BE02-T-H-2","Water transportationBE02-T-H-2","High","Our business uses water as a core product input","2.2 Our business uses water as a core product input","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Water is a core input if it is embedded into, or necessarily consumed in the creation of physical goods. Examples include the production of crops and livestock, some types of consumables, processed foods and beverage products.","No"]
["Water transportation",2.2999999999999901,2.2999999999999998,"BE02-T-H-3","Water transportationBE02-T-H-3","High","Our business generates contaminated wastewater which requires specialized treatment","2.3 Our business generates contaminated wastewater which requires specialized treatment","Specialized treatment is typically biological, chemical or physical and refers to that which is different and additional to treatment carried out by municipal water treatment systems. Without treatment specific to its contaminants, wastewater could harm the surrounding environment upon emission. \n \nThis characteristic does not apply to businesses whose processes create wastewater that can be managed by municipal water treatment systems (e.g. when wastewater contaminants are produced by standard cleaning and sanitation practices).","Yes"]
["Water transportation",2.4,2.4,"BE02-T-L-1","Water transportationBE02-T-L-1","Low","Our business uses water for personal consumption and basic sanitation purposes only","2.4 Our business uses water for personal consumption and basic sanitation purposes only","Personal consumption and basic sanitation purposes include use of water for drinking and standard hygiene practices, as well as cleaning carried out for the purpose of maintaining basic cleanliness standards comparable with the home environment. \n \nThis characteristic does not apply if water is used even for minimal commercial and industrial purposes (e.g. restaurants).","No"]
["Water transportation",2.5,2.5,"BE02-C-O-L-1","Water transportationBE02-C-O-L-1","Low","Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","2.5 Our business only operates in water-abundant areas with well-functioning wastewater treatment utilities capable of neutralising our wastewater","This characteristic applies when all company owned or controlled sites are in areas designated as ‘low risk’ by the WRI Water Risk Atlas, and where it is reasonable to expect standard wastewater treatment utilities to neutralise wastewater to safe discharge characteristics.","NA"]
["Water transportation","2.a",{"$f":"B26001","v":"2.a"},"BE02-E-H-1","Water transportationBE02-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","2.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","2.b","2.b","BE02-E-L-1","Water transportationBE02-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","2.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",3.1,3.1,"BE03-T-H-1","Water transportationBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","3.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Water transportation",3.2,3.2,"BE03-T-H-2","Water transportationBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","3.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Water transportation",3.3,3.3,"BE03-T-H-3","Water transportationBE03-T-H-3","High","Our business harvests plants or animals from the wild","3.3 Our business harvests plants or animals from the wild","This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Water transportation",3.4,3.4,"BE03-T-H-4","Water transportationBE03-T-H-4","High","Our business owns or manages large swathes of land for natural resource management","3.4 Our business owns or manages large swathes of land for natural resource management","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Water transportation",3.5,3.5,"BE03-T-H-5","Water transportationBE03-T-H-5","High","Our business relies on animal testing to develop its products","3.5 Our business relies on animal testing to develop its products","Reliance on animal testing may be the result of regulatory compliance, or typical industry business practice (e.g. cosmetics and pharmaceutical development).\n \nThis characteristic applies when the business activity is directly reliant on animal testing to operate.","No"]
["Water transportation",3.6,3.6,"BE03-T-U-1","Water transportationBE03-T-U-1","Unlikely","Our business does not own or manage any natural resources, including large swathes of land","3.6 Our business does not own or manage any natural resources, including large swathes of land","This characteristic applies if a business owns large swathes of land, but that land is not suitable and intended for natural resource management (e.g. large manufacturing sites, or solar/wind farms).","Yes"]
["Water transportation","3.a",{"$f":"B26009","v":"3.a"},"BE03-E-H-1","Water transportationBE03-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","3.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","3.b","3.b","BE03-E-L-1","Water transportationBE03-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","3.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",4.0999999999999899,4.1000000000000005,"BE04-T-H-1","Water transportationBE04-T-H-1","High","Our business transforms, refines or combines raw materials","4.1 Our business transforms, refines or combines raw materials","Raw materials are substances in their natural state that will be used in the primary production of other goods.\n\nExamples include many kinds of manufacturing, such as that of most foods, petroleum products and chemicals.","No"]
["Water transportation",4.2,4.2,"BE04-T-H-2","Water transportationBE04-T-H-2","High","Our business's products are made of multiple product inputs","4.2 Our business's products are made of multiple product inputs","Product inputs are the materials and components which constitute a physical product.\n \nThis characteristic does not apply to services where the sale of physical goods is not central to revenue-generation, even when operational inputs such as vehicles or machinery may be central to the provision of the service (e.g. tour operators which use tour buses). This characteristic does apply for services when supplementary goods made of multiple product inputs are provided to the customer to consume (e.g. some health care and food services where food or medicines are consumed).","No"]
["Water transportation",4.3,4.3,"BE04-T-H-3","Water transportationBE04-T-H-3","High","Our business relies on product inputs with complex, multi-tiered supply chains","4.3 Our business relies on product inputs with complex, multi-tiered supply chains","Product inputs are the materials and components which constitute a product.\n \nComplex, multi-tiered supply chains refer to any which may present challenges in traceability.\n \nFor services, this may apply for the re-manufacturing or reparation of goods which require new product inputs, where such product inputs are substantive.","No"]
["Water transportation",4.4000000000000004,4.4000000000000004,"BE04-T-H-4","Water transportationBE04-T-H-4","High","Our business relies heavily on outsourced labour","4.4 Our business relies heavily on outsourced labour","Outsourced labour is the practice of hiring a party outside a company to deliver services or manufacture goods which would conventionally be completed in-house by the company's own employees. It is usually undertaken as a cost-cutting measure. \n \nThis does not apply when the outsourced function is not central to the business model (e.g. cleaning, or human resources), or where the business activity being outsourced sits within the same business activity. Commonly outsourced activities include the use of call centres for customer services, and external market research.","No"]
["Water transportation",4.5,4.5,"BE04-T-H-5","Water transportationBE04-T-H-5","High","Our business only sells physical goods that it does not manufacture itself","4.5 Our business only sells physical goods that it does not manufacture itself","This characteristic applies when a company purchases physical goods from a supplier for direct onward sale to customers (e.g. supermarkets and department stores).","No"]
["Water transportation",4.5999999999999899,4.6000000000000005,"BE04-T-H-6","Water transportationBE04-T-H-6","High","Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","4.6 Our business's supply chains have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","This typically applies when the procurement of one or more product inputs, central to revenue-generation, are associated with ethical breaches (e.g. the reliance on conflict minerals).","No"]
["Water transportation",4.7,4.7,"BE04-T-L-1","Water transportationBE04-T-L-1","Low","Our business only procures ancillary goods and services for its own operations","4.7 Our business only procures ancillary goods and services for its own operations","Ancillary goods are those used or consumed in the course of day-to-day operations (e.g. office supplies, cleaning products, IT equipment). Examples include professional services and others in the knowledge economy.","No"]
["Water transportation","4.a",{"$f":"B26018","v":"4.a"},"BE04-E-H-1","Water transportationBE04-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","4.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","4.b","4.b","BE04-E-L-1","Water transportationBE04-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","4.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",5.0999999999999899,5.1000000000000005,"BE01-T-H-4","Water transportationBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","5.1 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","Yes"]
["Water transportation",5.2,5.2,"BE05-T-H-1","Water transportationBE05-T-H-1","High","Our business manages, stores or distributes potentially harmful substances as a core activity","5.2 Our business manages, stores or distributes potentially harmful substances as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Water transportation",5.3,5.3,"BE05-T-H-2","Water transportationBE05-T-H-2","High","Our business uses harmful substances as a core input","5.3 Our business uses harmful substances as a core input","A harmful substance is a core input if it is embedded into, or necessarily consumed in the creation of physical goods or delivery of a service.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n","No"]
["Water transportation",5.4,5.4,"BE05-T-H-3","Water transportationBE05-T-H-3","High","Our business generates significant quantities of harmful substances as an operational by-product","5.4 Our business generates significant quantities of harmful substances as an operational by-product","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic applies to operational activities that could reasonably be expected to contribute to air, water or soil pollution via emission of harmful substances.","No"]
["Water transportation",5.5,5.5,"BE01-T-H-1","Water transportationBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","5.5 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Water transportation",5.6,5.6,"BE05-T-H-4","Water transportationBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","5.6 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Water transportation",5.7,5.7,"BE05-T-H-5","Water transportationBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","5.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Water transportation",5.8,5.8,"BE05-T-L-1","Water transportationBE05-T-L-1","Low","Our business delivers services which do not emit harmful substances or require the use of heavy machinery","5.8 Our business delivers services which do not emit harmful substances or require the use of heavy machinery","A service does not involve the sale of physical goods. Services that may fulfil this characteristic include those within the knowledge economy.","No"]
["Water transportation",5.9,5.9,"BE05-T-L-2","Water transportationBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","5.9 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Water transportation",5.1100000000000003,5.1100000000000003,"BE05-T-L-3","Water transportationBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","5.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Water transportation","5.a",{"$f":"B26030","v":"5.a"},"BE05-E-H-1","Water transportationBE05-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","5.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","5.b","5.b","BE05-E-L-1","Water transportationBE05-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","5.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",6.1,6.1,"BE01-T-H-2","Water transportationBE01-T-H-2","High","Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","6.1 Our business transforms the chemical or physical structure of materials with extreme temperatures at scale","Many transformation processes require extreme temperatures, which are energy-intensive to maintain. Chemical transformation is the separation and combination of particles (e.g. conversion of methane into ammonia). Physical transformation of a product is a shift in its solid, liquid or gaseous state (e.g. plastic or metal moulding). \n \nHigh temperature processes (often referenced as those which require over 400 degrees Celsius) include certain forms of industrial distillation, concentrating, drying or kilning. Processes that require extremely cold temperatures are also energy intensive, fulfilling this characteristic.\n \n This characteristic does not apply to businesses whereby chemical or physical transformation is a small process not central to revenue-generation.","No"]
["Water transportation",6.2,6.2,"BE01-T-H-3","Water transportationBE01-T-H-3","High","Our business depends on multiple stages of automated, machine-based labour","6.2 Our business depends on multiple stages of automated, machine-based labour","This characteristic applies unless a majority of core processes are carried out using human labour. An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue generation. Assembly lines which combine human and machine labour fulfil this characteristic.","No"]
["Water transportation",6.3,6.3,"BE01-T-H-4","Water transportationBE01-T-H-4","High","Our business transports or distributes goods, materials or people as a core activity","6.3 Our business transports or distributes goods, materials or people as a core activity","An activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This characteristic does not apply to businesses who may undertake their own distribution, but whose core revenue-generating activity is the manufacture or sale of physical goods.","Yes"]
["Water transportation",6.4,6.4,"BE01-T-H-5","Water transportationBE01-T-H-5","High","Our business's core activities requires sophisticated digital infrastructure","6.4 Our business's core activities requires sophisticated digital infrastructure","\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. Digital infrastructure typically refers to the equipment necessary to enable the use of data, computerised devices and processes. \n\n Most business activities use digital infrastructure to support operations, but this characteristic applies only when complex, specialized (usually energy-intensive) equipment is required for the business activity to occur (e.g. use of data servers by information processing companies and financial exchanges).","No"]
["Water transportation",6.5,6.5,"BE01-T-H-6","Water transportationBE01-T-H-6","High","Our business requires a specialized environment which depends on high energy input for its maintenance","6.5 Our business requires a specialized environment which depends on high energy input for its maintenance","A specialized environment may refer to precise temperature variation, pristine cleanliness or specialized ventilation.\n \n This characteristic does not apply when the environment is not significantly different or more energy-intensive to maintain than standard sanitation, temperature and ventilation needs for employee wellbeing.","No"]
["Water transportation",6.6,6.6,"BE06-T-H-1","Water transportationBE06-T-H-1","High","Our business's core activity is the generation of energy from fossil fuels","6.6 Our business's core activity is the generation of energy from fossil fuels","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. ","Yes"]
["Water transportation",6.7,6.7,"BE01-T-H-1","Water transportationBE01-T-H-1","High","Our business is dependent on fossil fuels as a core operational input","6.7 Our business is dependent on fossil fuels as a core operational input","A fossil fuel is an operational input if it is directly consumed as part of core business activity (e.g. transportation providers using fossil-fuel dependent vehicles). \n\nAn activity or input is core to a business activity if it represents a defining business feature or process, central to revenue-generation. This excludes the consumption of procured electricity (that which is bought rather than generated by the company itself).\n\nThis characteristic does not apply to the use of fossil fuels as a minor operational input, such as diesel-fuelled forklifts in a distribution centre where the main energy input is procured electricity.","Yes"]
["Water transportation",6.8,6.8,"BE06-T-H-2","Water transportationBE06-T-H-2","High","Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","6.8 Our business emits significant greenhouse gases as an operational by-product unrelated to energy use","Certain activities release extensive greenhouse gases outside of burning fossil fuels, such as through chemical reactions. Examples include cement production or livestock rearing.","Yes"]
["Water transportation","6.a",{"$f":"B26040","v":"6.a"},"BE06-E-H-1","Water transportationBE06-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","6.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","6.b","6.b","BE06-E-L-1","Water transportationBE06-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","6.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",7.1,7.1,"BE07-T-H-1","Water transportationBE07-T-H-1","High","Our business produces high quantities of operational by-products","7.1 Our business produces high quantities of operational by-products","A by-product is a secondary product derived from a production process, manufacturing process or chemical reaction. It is not the primary product or service being produced. \n\nHigh quantities of operational by-products would represent a defining business feature and would require active and ongoing management.","No"]
["Water transportation",7.2,7.2,"BE07-T-H-2","Water transportationBE07-T-H-2","High","Our business's operations generate high quantities of hazardous waste","7.2 Our business's operations generate high quantities of hazardous waste","Waste is considered hazardous if it is flammable, corrosive, highly reactive or toxic. High quantities of hazardous waste would represent a defining business feature and would require active and ongoing management.","No"]
["Water transportation",7.3,7.3,"BE07-T-H-3","Water transportationBE07-T-H-3","High","Our business' core product inputs are perishable","7.3 Our business' core product inputs are perishable","A core input is one that is embedded into, or necessarily consumed in the creation of physical goods. A perishable input is one that decays quickly.","No"]
["Water transportation",7.4,7.4,"BE07-T-H-4","Water transportationBE07-T-H-4","High","Our business's products are perishable","7.4 Our business's products are perishable","A perishable product is one that decays quickly. Examples include food-based products and pharmaceuticals.","No"]
["Water transportation",7.5,7.5,"BE07-T-L-1","Water transportationBE07-T-L-1","Low","Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","7.5 Our business does not produce physical goods, or only delivers services which do not rely on the consumption of physical goods","This characteristic applies if a company sells virtual or digital products, or if a company provides a service that is supported by digital platforms. Examples include professional services and digital media.","No"]
["Water transportation",7.6,7.6,"BE07-T-L-2","Water transportationBE07-T-L-2","Low","Our business only generates operational by-products that are widely repurposed","7.6 Our business only generates operational by-products that are widely repurposed","An operational by-product is a substance that should be contained and disposed of or neutralised. A by-product is widely repurposable if it can be easily returned to a state in which it can be used as a raw material once again. This might be through local waste infrastructure (e.g. certain plastics) or through specialized material recovery services (e.g. certain metals).","No"]
["Water transportation","7.a",{"$f":"B26048","v":"7.a"},"BE07-E-H-1","Water transportationBE07-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","7.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","7.b","7.b","BE07-E-L-1","Water transportationBE07-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","7.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",8.1,8.1,"BE03-T-H-1","Water transportationBE03-T-H-1","High","Our business extracts non-renewable resources from the earth","8.1 Our business extracts non-renewable resources from the earth","Non-renewable natural resources include oil, natural gas and coal, as well as metals and minerals.","No"]
["Water transportation",8.1999999999999904,8.1999999999999993,"BE03-T-H-2","Water transportationBE03-T-H-2","High","Our business cultivates plants or trees, or rears animals","8.2 Our business cultivates plants or trees, or rears animals","This characteristic does not apply to the harvesting of plants or animals from the wild (e.g. hunting or fishing).","No"]
["Water transportation",8.3000000000000007,{"$f":"ROUNDUP(B26052,3)","v":8.3000000000000007},"BE03-T-H-3",{"$f":"A26052&\"\"&D26052","v":"Water transportationBE03-T-H-3"},"High","Our business harvests plants or animals from the wild",{"$f":"C26052&\" \"&G26052","v":"8.3 Our business harvests plants or animals from the wild"},"This characteristic does not apply to the farming or domestic cultivation of plants or animals (e.g. dairy farming, beef farming or crop cultivation).","No"]
["Water transportation",8.4,8.4,"BE03-T-H-4","Water transportationBE03-T-H-4","High","Our business owns or manages large swathes of land","8.4 Our business owns or manages large swathes of land","This characteristic applies to those who manage land containing natural resources which requires active management and those who steward land on which there are natural resources (e.g. parklands and forests). \n \n This characteristic does not apply to activities where land is not actively managed (e.g. wind farms, or real estate development) or where large swathes of land are already developed upon purchase (e.g. large manufacturing sites).","No"]
["Water transportation",8.5,8.5,"BE05-T-H-4","Water transportationBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","8.5 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Water transportation",8.6,8.6,"BE08-T-H-1","Water transportationBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","8.6 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Water transportation",8.6999999999999904,8.6999999999999993,"BE08-T-H-2","Water transportationBE08-T-H-2","High","Our business is likely to operate in or near areas of high biodiversity or cultural value","8.7 Our business is likely to operate in or near areas of high biodiversity or cultural value","A biodiverse area is one with high concentrations of endemic or rare species that are significant at a global or regional level. Examples include rainforests or mangroves. \n\nAn area of cultural value is one of cultural, archaeological, historical, religious or sacred significance. Examples include land belonging to indigenous peoples.\n\nThis characteristic applies to activities which require very specific natural environments to operate (e.g. various forms of aquaculture).","Yes"]
["Water transportation",8.8000000000000007,8.8000000000000007,"BE08-T-L-1","Water transportationBE08-T-L-1","Low","Our business's activities predominantly take place in built-up areas","8.8 Our business's activities predominantly take place in built-up areas","A built-up area is one that has a high concentration of human settlement, such as cities and towns.","No"]
["Water transportation","8.a",{"$f":"B26058","v":"8.a"},"BE08-E-H-1","Water transportationBE08-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","8.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","8.b","8.b","BE08-E-L-1","Water transportationBE08-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","8.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",9.1,9.1,"BE09-T-H-1","Water transportationBE09-T-H-1","High","Our business's use of local natural resources has the potential to increase prices and/or hinder community access","9.1 Our business's use of local natural resources has the potential to increase prices and/or hinder community access","Natural resources include water, flora and fauna, and mined minerals.\n\nThis characteristic applies if the business is directly extracting vast amounts of the natural resource itself at unsustainable rates. \n\nThis characteristic does not apply if the company is simply dependent on the purchase of natural resources (e.g. electronic manufacturing relies on the purchase of cobalt but the manufacturers do not extract the cobalt themselves).","No"]
["Water transportation",9.1999999999999904,9.1999999999999993,"BE09-T-H-2","Water transportationBE09-T-H-2","High","Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","9.2 Our business relies on high amounts of local labour which may impact living costs and create local economic dependency","This characteristic is likely to apply if the business activity occurs in a remote location with limited access to labour (e.g. mining).","No"]
["Water transportation",9.3000000000000007,9.3000000000000007,"BE05-T-H-4","Water transportationBE05-T-H-4","High","Our business builds physical infrastructure as a core activity","9.3 Our business builds physical infrastructure as a core activity","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nThis characteristic does not apply where a company builds its own structures to support its core business activity (e.g. mining company constructs mining shafts and a road to support its operations).","No"]
["Water transportation",9.4,9.4,"BE09-T-H-3","Water transportationBE09-T-H-3","High","Our business requires the repeated acquisition or control of new land","9.4 Our business requires the repeated acquisition or control of new land","This characteristic is likely to apply if the business activity is premised on continuous expansion or if there is a high turnover of site ownership (e.g. real estate development).","No"]
["Water transportation",9.5,9.5,"BE08-T-H-1","Water transportationBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","9.5 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Water transportation",9.6,9.6,"BE09-T-H-4","Water transportationBE09-T-H-4","High","Our business may have the potential to disrupt local activities and livelihoods","9.6 Our business may have the potential to disrupt local activities and livelihoods","This characteristic captures a variety of disruptive activities not explicitly covered elsewhere. Examples include noise pollution or genetic cross-contamination.","No"]
["Water transportation",9.6999999999999904,9.6999999999999993,"BE05-T-H-5","Water transportationBE05-T-H-5","High","Our business's core activities lead to a significant risk of spills or leaks of harmful substances","9.7 Our business's core activities lead to a significant risk of spills or leaks of harmful substances","An activity or input is core to a business activity, if it represents a defining business feature or process, central to revenue-generation. \n\nLeaks and spills are likely to occur when a company's core activities involve the transfer, storage or ongoing management of harmful substances. Leaks and spills are likely to cause sustained, severe or irreversible harm.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","Yes"]
["Water transportation",9.8000000000000007,9.8000000000000007,"BE09-T-H-5","Water transportationBE09-T-H-5","High","Our business's activities emit high amounts of harmful substances into nature","9.8 Our business's activities emit high amounts of harmful substances into nature","A substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.\n\nThis characteristic only applies if the harmful substances are likely to have a direct negative impact on local communities. If a business activity emits harmful substances, but these are unlikely to escape from company premises into nature due to operating processes, this characteristic does not apply. \n","No"]
["Water transportation",9.9,9.9,"BE09-T-L-1","Water transportationBE09-T-L-1","Low","Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","9.9 Our business‚Äôs operations only take place in built-up areas and do not involve any activity which is likely to generate pollution","A built-up area is one that has a high concentration of human settlement, such as cities and towns.\n\nPollution is the introduction of contaminants into the natural environment that cause adverse change. Pollution can take the form of chemical substances or energy, such as noise, heat, or light.","No"]
["Water transportation",9.11,9.11,"BE05-T-L-3","Water transportationBE05-T-L-3","Low","Our business only sells physical goods which it does not manufacture itself","9.11 Our business only sells physical goods which it does not manufacture itself","This characteristic will applies when a company purchases physical goods from a supplier for direct onward sale to customers. Examples include supermarkets and department stores.","No"]
["Water transportation",9.1199999999999903,9.1199999999999992,"BE05-T-L-2","Water transportationBE05-T-L-2","Low","Our business only creates virtual products without emitting harmful substances","9.12 Our business only creates virtual products without emitting harmful substances","A virtual product is one that has no physical form and is digital in nature. Examples include software and internet-based platforms.","No"]
["Water transportation","9.a",{"$f":"B26071","v":"9.a"},"BE09-E-H-1","Water transportationBE09-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","9.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","9.b","9.b","BE09-E-L-1","Water transportationBE09-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","9.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",10.1,10.1,"BE10-T-H-1","Water transportationBE10-T-H-1","High","Our business's activities may expose employees to harmful substances","10.1 Our business's activities may expose employees to harmful substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","Yes"]
["Water transportation",10.1999999999999,10.199999999999999,"BE10-T-H-2","Water transportationBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","10.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","No"]
["Water transportation",10.3,10.3,"BE10-T-H-3","Water transportationBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","10.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","Yes"]
["Water transportation",10.4,10.4,"BE10-T-H-4","Water transportationBE10-T-H-4","High","Our business uses heavy machinery","10.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Water transportation",10.5,10.5,"BE10-T-H-5","Water transportationBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","10.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","Yes"]
["Water transportation",10.6,10.6,"BE10-T-H-6","Water transportationBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","10.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","Yes"]
["Water transportation",10.7,10.7,"BE10-T-H-7","Water transportationBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","10.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Water transportation",10.8,10.8,"BE10-T-H-8","Water transportationBE10-T-H-8","High","Our business's activities may expose employees to dangerous physical environments","10.8 Our business's activities may expose employees to dangerous physical environments","A dangerous physical environment is one where presence of physical hazards puts employees at risk of injury or long-term health issues. Such hazards include heights, noise, radiation and pressure.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","No"]
["Water transportation","10.a",{"$f":"B26081","v":"10.a"},"BE10-E-H-1","Water transportationBE10-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","10.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","10.b","10.b","BE10-E-L-1","Water transportationBE10-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","10.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",11.1,11.1,"BE11-T-H-1","Water transportationBE11-T-H-1","High","Our business's wages include non-guaranteed elements, resulting in unpredictable income","11.1 Our business's wages include non-guaranteed elements, resulting in unpredictable income","Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Water transportation",11.2,11.2,"BE11-T-H-3","Water transportationBE11-T-H-3","High","Our business has a significant proportion of temporary workers","11.2 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Water transportation",11.3,11.3,"BE11-T-H-4","Water transportationBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","11.3 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Water transportation",11.4,11.4,"BE11-T-H-5","Water transportationBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","11.4 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Water transportation",11.5,11.5,"BE11-T-H-6","Water transportationBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","11.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Water transportation",11.6,11.6,"BE11-T-H-7","Water transportationBE11-T-H-7","High","Our business is part of the gig-economy","11.6 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Water transportation",11.7,11.7,"BE11-T-H-8","Water transportationBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","11.7 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Water transportation",11.8,11.8,"BE11-T-L-1","Water transportationBE11-T-L-1","Low","The vast majority of our business's employees are high-skilled and well paid","11.8 The vast majority of our business's employees are high-skilled and well paid","This is applicable to business activities where employee functions, central to revenue-generation, require high-levels of education, training or technical ability to execute.","No"]
["Water transportation",11.9,11.9,"BE11-C-S-L-1","Water transportationBE11-C-S-L-1","Low","Our lowest paid employee earns more than the local average salary in all countries of operation","11.9 Our lowest paid employee earns more than the local average salary in all countries of operation","National average salary data does not refer to sector or industry averages, but rather national averages across all parts of the economy. Such information is widely available online.\n\nThis characteristic does not apply in the instance that a national average salary falls below the country's living wage.","NA"]
["Water transportation","11.a",{"$f":"B26092","v":"11.a"},"BE11-E-H-1","Water transportationBE11-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","11.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","11.b","11.b","BE11-E-L-1","Water transportationBE11-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","11.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",12.1,12.1,"BE11-T-H-3","Water transportationBE11-T-H-3","High","Our business has a significant proportion of temporary workers","12.1 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Water transportation",12.2,12.2,"BE11-T-H-4","Water transportationBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","12.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Water transportation",12.3,12.3,"BE11-T-H-5","Water transportationBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","12.3 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Water transportation",12.4,12.4,"BE12-T-H-1","Water transportationBE12-T-H-1","High","Our business's activities risk relying on child or forced labour","12.4 Our business's activities risk relying on child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","Yes"]
["Water transportation",12.5,12.5,"BE11-T-H-6","Water transportationBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","12.5 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Water transportation",12.6,12.6,"BE11-T-H-8","Water transportationBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","12.6 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Water transportation",12.7,12.7,"BE11-T-H-7","Water transportationBE11-T-H-7","High","Our business is part of the gig-economy","12.7 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Water transportation",12.8,12.8,"BE10-T-H-6","Water transportationBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","12.8 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","Yes"]
["Water transportation","12.a",{"$f":"B26102","v":"12.a"},"BE12-E-H-1","Water transportationBE12-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","12.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","12.b","12.b","BE12-E-L-1","Water transportationBE12-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","12.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",13.1,13.1,"BE13-T-H-1","Water transportationBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","13.1 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","Yes"]
["Water transportation",13.2,13.2,"BE11-T-H-4","Water transportationBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","13.2 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Water transportation",13.3,13.3,"BE13-C-O-H-1","Water transportationBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","13.3 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Water transportation","13.a",{"$f":"B26107","v":"13.a"},"BE13-E-H-1","Water transportationBE13-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","13.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","13.b","13.b","BE13-E-L-1","Water transportationBE13-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","13.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",14.1,14.1,"BE10-T-H-1","Water transportationBE10-T-H-1","High","Our business‚Äôs activities could expose employees to hazardous substances","14.1 Our business‚Äôs activities could expose employees to hazardous substances","A harmful substance in this context is one which has properties that make a single exposure immediately dangerous to human health (e.g. toxic chemicals), according to the research of credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n\nThis characteristic does not apply when the substance is harmful due to flammability or explosiveness rather than toxicity.\n\nThis characteristic applies where employees face higher risk of harmful exposure than those faced in day-to-day life.","Yes"]
["Water transportation",14.2,14.2,"BE10-T-H-2","Water transportationBE10-T-H-2","High","Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","14.2 Our business‚Äôs activities may repeatedly expose employees to substances which have harmful effects over time","Some substances are harmful to human health only when there is repeated exposure or exposure in elevated quantities. Such substances may be safe to the consumer as product inputs (e.g. in a cosmetic or cleaning product), but could undermine the health of employees during manufacturing.\n \nThis characteristic applies where employees face higher ongoing exposure risks than those faced in day-to-day life.","No"]
["Water transportation",14.3,14.3,"BE10-T-H-3","Water transportationBE10-T-H-3","High","Our business's activities may expose employees to highly reactive substances, increasing risk of accident","14.3 Our business's activities may expose employees to highly reactive substances, increasing risk of accident","Reactive substances can lead to reactions which involve the release of energy as heat in relatively high quantities or at a rapid rate, potentially resulting in explosions. \n\nThis characteristic applies when there is a risk of exposure to harmful chemicals due to characteristics such as flammability or explosiveness, resulting in risk of physical harm in event of an incident.\n \nThis characteristic applies where employees face higher risks than those faced in day-to-day life.","Yes"]
["Water transportation",14.4,14.4,"BE10-T-H-4","Water transportationBE10-T-H-4","High","Our business uses heavy machinery","14.4 Our business uses heavy machinery","Heavy machinery is self-powered, self-propelled or towed mechanical devices, equipment and vehicles typically used for construction, industrial, maritime, mining and forestry purposes. \n\nThis characteristic applies when the regular operation of heavy machinery is central to revenue-generation.","No"]
["Water transportation",14.5,14.5,"BE10-T-H-5","Water transportationBE10-T-H-5","High","Our business's activities relies on repetitive manual labour","14.5 Our business's activities relies on repetitive manual labour","Work that involves prolonged repetitive movements increases vulnerability to injury. Repetitive tasks might include packing, assembling, cleaning and sorting, using hand-tools, and operating machinery and equipment.","Yes"]
["Water transportation",14.6,14.6,"BE10-T-H-6","Water transportationBE10-T-H-6","High","Our business routinely requires employees to work overtime (more than 40 hours a week)","14.6 Our business routinely requires employees to work overtime (more than 40 hours a week)","This characteristic applies to business activities where sustained overtime is prevalent either as an explicit condition of employment or is enforced via cultural norms (e.g. consultancy services).","Yes"]
["Water transportation",14.7,14.7,"BE10-T-H-7","Water transportationBE10-T-H-7","High","Our business may routinely expose employees to psychologically challenging situations","14.7 Our business may routinely expose employees to psychologically challenging situations","Psychologically challenging situations involve those which cause significant emotional strain that can elevate the risk of mental health issues and burnout. \n\nThis is typically driven by more than a heavy workload. Examples include responsibility over the lives or health of others and exposure to sensitive topic matters (e.g. social prison or healthcare work).","No"]
["Water transportation",14.8,{"$f":"ROUNDUP(B26116,3)","v":14.8},"BE11-T-H-1",{"$f":"A26116&\"\"&D26116","v":"Water transportationBE11-T-H-1"},"High","Our business's wages include non-guaranteed elements, resulting in unpredictable income",{"$f":"C26116&\" \"&G26116","v":"14.8 Our business's wages include non-guaranteed elements, resulting in unpredictable income"},"Non-guaranteed elements include piece-rate pay, commission and tips. This characteristic applies where employees within the business may be at risk of receiving less than a living wage given the non-guaranteed nature of their earnings.\n \nThis characteristic does not apply where income is not guaranteed but where above living wage earnings are generally expected (e.g. high-skilled contract work).","No"]
["Water transportation",14.9,14.9,"BE11-T-H-3","Water transportationBE11-T-H-3","High","Our business has a significant proportion of temporary workers","14.9 Our business has a significant proportion of temporary workers","This characteristic often applies to business activities whose demand for labour fluctuates significantly or whose business model lends itself to temporary labour. Examples include agriculture, tourism and retail.","Yes"]
["Water transportation",14.11,14.11,"BE11-T-H-4","Water transportationBE11-T-H-4","High","Our business has a significant proportion of migrant workers who may not have access to adequate social protections","14.11 Our business has a significant proportion of migrant workers who may not have access to adequate social protections","A migrant worker is a person who moves to another country or area in order to find employment. Migrant workers are often vulnerable due to lack of official documentation or official work permits.\n\nThis characteristic applies to business activities which are likely to rely on unauthorised migrants for cheap labour. Examples include construction and cleaning. ","Yes"]
["Water transportation",14.12,14.12,"BE11-T-H-5","Water transportationBE11-T-H-5","High","Our business has a significant proportion of employees carrying out low-skilled labour","14.12 Our business has a significant proportion of employees carrying out low-skilled labour","This is applicable to business activities where employee functions, central to revenue-generation, do not require high-levels of education, training or technical ability to execute. Examples include the use of assembly lines in manufacturing and manual labour used in agriculture or construction.","Yes"]
["Water transportation",14.13,14.13,"BE12-T-H-1","Water transportationBE12-T-H-1","High","Our business's activities have documented cases of child or forced labour","14.13 Our business's activities have documented cases of child or forced labour","The definition of child labour varies by country but the minimum working age of 15 is defined by the ILO Convention no.138.\n\nForced labour is work performed involuntarily and under the threat of penalty.","Yes"]
["Water transportation",14.14,14.14,"BE11-T-H-6","Water transportationBE11-T-H-6","High","Our business has a significant proportion of employees on zero hour contracts","14.14 Our business has a significant proportion of employees on zero hour contracts","A contract which does not guarantee a certain number of hours puts workers at risk of low pay, especially as such contracts often provide hours at late notice (making it hard to balance alongside other jobs).\n\nExamples may include work commonly defined within the gig economy (delivery and taxi drivers), retail, leisure and hospitality.","No"]
["Water transportation",14.15,14.15,"BE11-T-H-8","Water transportationBE11-T-H-8","High","Our business depends on apprenticeship or internship-based labour","14.15 Our business depends on apprenticeship or internship-based labour","Interns and apprenticeships are experiences for individuals early on in their careers and are often low or unpaid. Employees spend a fixed period of time working under an experienced individual to learn an art, trade, or other job. \n \nThis applies where such employment arrangements are common as a central part of ongoing revenue-generation (e.g. craftmanship).","No"]
["Water transportation",14.16,14.16,"BE11-T-H-7","Water transportationBE11-T-H-7","High","Our business is part of the gig-economy","14.16 Our business is part of the gig-economy","The gig economy is characterised by the temporary, flexible work carried out by workers who are often legally independent contractors or self-employed rather than full-time employees.\n \nThis applies when the typical business model reflect such an arrangement.","No"]
["Water transportation",14.17,14.17,"BE13-T-H-1","Water transportationBE13-T-H-1","High","A significant proportion of employees are women or minority groups who may require additional protection against discrimination","14.17 A significant proportion of employees are women or minority groups who may require additional protection against discrimination","Certain groups can be more vulnerable to discrimination due to particular personal characteristics such as gender, especially when carrying out low-skilled labour. \n\nThis characteristic applies when the business activity requires low-skilled labour and the employees are women, migrants or another historically vulnerable groups.","Yes"]
["Water transportation",14.18,14.18,"BE14-T-H-1","Water transportationBE14-T-H-1","High","Our business is highly dependent on confidentiality","14.18 Our business is highly dependent on confidentiality","Employees may be reticent to raise concerns when a company's competitive advantage highly depends on protecting sensitive information (e.g. intellectual property). As a result, employee concerns can go unaddressed out of fear of retribution.","No"]
["Water transportation",14.19,14.19,"BE13-C-O-H-1","Water transportationBE13-C-O-H-1","High","Our countries of operation permit, or even require, explicitly discriminatory business practices","14.19 Our countries of operation permit, or even require, explicitly discriminatory business practices","Some countries' laws permit or enforce discrimination on the basis of personal characteristics. For example, it may be legal to fire an employee upon the basis of their sexuality. \n\nThis characteristic applies where local laws do not outlaw discrimination against the personal characteristics age, gender, sexual orientation, ethnicity, country of origin or disability.\n\nThis characteristic does not apply to countries where discriminatory cultures or institutions may endure despite anti-discrimination legislation.","NA"]
["Water transportation","14.a",{"$f":"B26127","v":"14.a"},"BE14-E-H-1","Water transportationBE14-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","14.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","14.b","14.b","BE14-E-L-1","Water transportationBE14-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","14.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",15.1,15.1,"BE15-T-H-1","Water transportationBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","15.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Water transportation",15.2,15.2,"BE15-T-H-2","Water transportationBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","15.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Water transportation",15.3,15.3,"BE15-T-H-3","Water transportationBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","15.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Water transportation",15.4,15.4,"BE15-T-H-4","Water transportationBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","15.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Water transportation",15.5,15.5,"BE15-T-H-5","Water transportationBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","15.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Water transportation",15.6,15.6,"BE15-T-H-6","Water transportationBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","15.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Water transportation",15.7,15.7,"BE15-T-H-7","Water transportationBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","15.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Water transportation",15.8,15.8,"BE17-T-H-8","Water transportationBE17-T-H-8","High","Our business's products may be addictive","15.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Water transportation",15.9,15.9,"BE17-T-L-3","Water transportationBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","15.9 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Water transportation",15.11,15.11,"BE15-T-L-2","Water transportationBE15-T-L-2","Low","Our business sells physical products to other businesses, with low risk of product misuse","15.11 Our business sells physical products to other businesses, with low risk of product misuse","This characteristic predominantly applies to product components which are sold on to form part of larger or more complex products. Examples include semiconductors and car parts.\n\nThis characteristic does not apply to products that may have significant operational impacts, if the communication of such impacts are likely to influence customer decision-making. For example, this characteristic does not apply to livestock rearing, as communication on animal welfare and/or use of antibiotics may influence end-customer decisions. ","No"]
["Water transportation","15.a",{"$f":"B26139","v":"15.a"},"BE15-E-H-1","Water transportationBE15-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","15.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","15.b","15.b","BE15-E-L-1","Water transportationBE15-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","15.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",16.100000000000001,16.100000000000001,"BE15-T-H-1","Water transportationBE15-T-H-1","High","Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","16.1 Our business's products are likely to cause harm to people or environment if misused, and are sold to consumers rather than other businesses","This characteristic applies where some degree of product misuse is likely to occur and where the specific activity undertaken determines the risk of harm to the final user from product misuse. Harm should be significant, in that it is either sustained, severe or irreversible. Examples include alcohol and pharmaceutical manufacturers. ","No"]
["Water transportation",16.2,16.2,"BE15-T-H-2","Water transportationBE15-T-H-2","High","Our business's products are complex and not readily understood by customers","16.2 Our business's products are complex and not readily understood by customers","This characteristic applies where sold products are complex enough to cause direct and significant harm to a user if handled incorrectly, even if the user is likely to be an employee in another business (e.g. manufacture of industrial machinery).","No"]
["Water transportation",16.3,16.3,"BE15-T-H-3","Water transportationBE15-T-H-3","High","Our business's products are likely to cause harm to people or environment if disposed of improperly","16.3 Our business's products are likely to cause harm to people or environment if disposed of improperly","This characteristic applies where the risk of improper disposal (e.g. limited recycling infrastructure for the specific type of good) and the risk of harm, if products end up in landfills or in nature, are both high (e.g. some types of electronic waste).\n\nHarm should be significant, in that it is either sustained, severe or irreversible. Harm includes but is not limited to the release of significant GHGs (e.g. refrigeration) or hazardous materials (e.g. hazardous electronic waste). ","No"]
["Water transportation",16.399999999999899,16.400000000000002,"BE15-T-H-4","Water transportationBE15-T-H-4","High","Our business's products have been processed and are intended for consumption","16.4 Our business's products have been processed and are intended for consumption","This characteristic applies to products that can be categorised as ultra-processed. These are products that go through multiple production processes and contain many ingredients and are intended for consumption. Examples include soft drinks and packaged foods. ","No"]
["Water transportation",16.5,16.5,"BE15-T-H-5","Water transportationBE15-T-H-5","High","Our business provides services which require the disclosure of extensive and highly personal or confidential information","16.5 Our business provides services which require the disclosure of extensive and highly personal or confidential information","This characteristic applies to activities which, upon condition of sale, require customer disclosure of highly personal information. (e.g. medical records).\n \nThis is not applicable to business activities which require bank details and standard identifiers in order to facilitate transactions.","No"]
["Water transportation",16.600000000000001,16.600000000000001,"BE15-T-H-6","Water transportationBE15-T-H-6","High","Our business primarily targets vulnerable groups as core customers","16.6 Our business primarily targets vulnerable groups as core customers","Vulnerable groups include children, elderly and others who may not be in a position to make informed decisions without additional support.\n \nThis characteristic applies where vulnerable groups are a key target demographic and therefore central to revenue-generation (e.g. the sale of toys)","No"]
["Water transportation",16.7,16.7,"BE15-T-H-7","Water transportationBE15-T-H-7","High","Our business's products are formulation-based and intended for use on human skin","16.7 Our business's products are formulation-based and intended for use on human skin","\nThis characteristic applies to products that get absorbed by the skin, and includes rinse-off products which may be absorbed only in small quantities (e.g. shampoos).\n\nIt does not include products that come into contact with human skin temporarily that are discarded rather than absorbed (e.g. band aids).","No"]
["Water transportation",16.8,16.8,"BE17-T-H-1","Water transportationBE17-T-H-1","High","Our business's goods may contain harmful substances","16.8 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Water transportation",16.899999999999899,16.900000000000002,"BE17-T-H-2","Water transportationBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","16.9 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Water transportation",16.11,16.11,"BE17-T-H-3","Water transportationBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","16.11 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Water transportation",16.12,16.12,"BE17-T-H-4","Water transportationBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","16.12 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Water transportation",16.13,16.13,"BE17-T-H-5","Water transportationBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","16.13 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Water transportation",16.14,16.14,"BE17-T-H-6","Water transportationBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","16.14 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Water transportation",16.149999999999899,16.150000000000002,"BE17-T-H-7","Water transportationBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","16.15 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Water transportation",16.16,16.16,"BE17-T-H-8","Water transportationBE17-T-H-8","High","Our business's products may be addictive","16.16 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Water transportation",16.170000000000002,16.170000000000002,"BE17-T-L-3","Water transportationBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","16.17 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Water transportation","16.a",{"$f":"B26157","v":"16.a"},"BE16-E-H-1","Water transportationBE16-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","16.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","16.b","16.b","BE16-E-L-1","Water transportationBE16-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","16.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",17.100000000000001,17.100000000000001,"BE17-T-H-1","Water transportationBE17-T-H-1","High","Our business's goods may contain harmful substances","17.1 Our business's goods may contain harmful substances","\nThis characteristic applies if the activity undertaken largely determines the composition of the product including the use of harmful substances. \n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Water transportation",17.2,17.2,"BE17-T-H-2","Water transportationBE17-T-H-2","High","Our business's goods or services are intended to injure or incapacitate someone","17.2 Our business's goods or services are intended to injure or incapacitate someone","This characteristic is applicable to products that, when used as intended, are likely to cause direct harm (e.g. weapons). \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Water transportation",17.3,17.3,"BE17-T-H-3","Water transportationBE17-T-H-3","High","Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","17.3 Our business's goods are designed for human consumption or ingestion and may increase long-term health risks","The user refers to the consumer of the final good, and not intermediate customers. Harm should be significant, in that it is either sustained, severe or irreversible.\n\nThis characteristic applies to products that could be reasonably expected to result in, or significantly contribute to, a reduction in user health if regularly consumed. An example is tobacco products.","No"]
["Water transportation",17.399999999999899,17.400000000000002,"BE17-T-H-4","Water transportationBE17-T-H-4","High","Our business's goods emit potentially harmful substances during use or at end of life","17.4 Our business's goods emit potentially harmful substances during use or at end of life","This characteristic applies to products that could reasonably be expected to result in, or significantly contribute to, air, water or soil pollution. For example a paint manufacturer whose input decisions determines the amount of VOCs emitted when paint products are used.\n\nA substance is considered harmful if one or more of the following is true:\n- It has properties that make it dangerous to human health or the environment.\n- The substance is designated as harmful by credible industry bodies, national or legal legislation, or credible peer-reviewed research.\n-The substance is likely to build up in nature, such as human-made synthetics, heavy metals compounds, ozone-depleting chemical substances and aerosols.","No"]
["Water transportation",17.5,17.5,"BE17-T-H-5","Water transportationBE17-T-H-5","High","Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","17.5 Our business's goods or services perpetuate reliance on fossil-fuel-dependent infrastructure","This characteristic applies to services or goods that lock in a continued reliance on fossil-dependent infrastructure (e.g. the construction of a coal-fired power station).","No"]
["Water transportation",17.600000000000001,17.600000000000001,"BE17-T-H-6","Water transportationBE17-T-H-6","High","Our business's goods or services may significantly disrupt ecosystems","17.6 Our business's goods or services may significantly disrupt ecosystems","This characteristic applies to products that, when used as intended, risk causing harm by degrading ecosystems or enabling the user to cause ecosystem degradation. \n\nThis can be a direct result of use (e.g. bottom-trawling fishing nets) which increases risk of harm. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Water transportation",17.7,17.7,"BE17-T-H-7","Water transportationBE17-T-H-7","High","Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","17.7 Our business produces intermediate goods which are typically used to create final products that are likely to cause harm","This characteristic applies if the intermediate good sold largely determines the likelihood of the final product causing harm. For example the sale of diesel engines for use in machinery and components of explosives. \n\nHarm should be significant, in that it is either sustained, severe or irreversible.","No"]
["Water transportation",17.8,17.8,"BE17-T-H-8","Water transportationBE17-T-H-8","High","Our business's products may be addictive","17.8 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Water transportation",17.899999999999899,17.900000000000002,"BE17-T-L-1","Water transportationBE17-T-L-1","Low","Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","17.9 Our business's products consist entirely of natural resources which have been minimally altered before onward sale and are unlikely to cause harm","This characteristic applies to goods that are highly homogenous, which have not undergone significant processing (e.g. raw agricultural inputs). ","No"]
["Water transportation",17.11,17.11,"BE17-T-L-2","Water transportationBE17-T-L-2","Low","Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","17.11 Our business only offers services, and they do not have the potential to negatively impact the health of people or the environment","\nThis characteristic applies to goods or services which do not negatively impact the health of people or the environment, or influence the extent and type of impacts caused by customers (e.g. an accountancy who offers services to a coal-fired power plant).","No"]
["Water transportation",17.12,17.12,"BE17-T-L-3","Water transportationBE17-T-L-3","Low","Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","17.12 Our business's products are unlikely to cause harm to people or environment during intended use, if misused, or at end of life","\nThis characteristic applies where products are unlikely to cause harm to people or environment, or influence the extent and type of impacts caused by customers (e.g. energy generation). ","No"]
["Water transportation","17.a",{"$f":"B26170","v":"17.a"},"BE17-E-H-1","Water transportationBE17-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","17.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","17.b","17.b","BE17-E-L-1","Water transportationBE17-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","17.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",18.100000000000001,18.100000000000001,"BE18-T-H-1","Water transportationBE18-T-H-1","High","Our business's products depend on fossil fuels to operate","18.1 Our business's products depend on fossil fuels to operate","This characteristic applies to products which force users to emit greenhouse gases when used as intended. Examples include the manufacture and sale of machinery dependent on fossil fuel combustion.\n\nThis characteristic does not apply to electric goods which can be powered by batteries or power outlets. \n","No"]
["Water transportation",18.2,18.2,"BE18-T-H-2","Water transportationBE18-T-H-2","High","Our business's products are themselves a greenhouse gas","18.2 Our business's products are themselves a greenhouse gas","Examples include, but are not limited to, carbon dioxide, methane, ozone, nitrous oxide, and chlorofluorocarbons.","No"]
["Water transportation",18.3,18.3,"BE18-T-H-3","Water transportationBE18-T-H-3","High","Our business's sells combustible fossil fuels","18.3 Our business's sells combustible fossil fuels","Examples of combustible fuels include petroleum, diesel and kerosene.","No"]
["Water transportation",18.399999999999899,18.400000000000002,"BE18-T-H-4","Water transportationBE18-T-H-4","High","Our business's products contain greenhouse gases which may be emitted during use or at end of life","18.4 Our business's products contain greenhouse gases which may be emitted during use or at end of life","This characteristic applies to products which contain greenhouse gases in their formulations. Examples include pressurized containers that utilize nitrous oxide, and products that contain hydrofluorocarbons such as some refrigerants and tire inflators.","No"]
["Water transportation",18.5,18.5,"BE18-T-L-1","Water transportationBE18-T-L-1","Low","Our business's products force users to emit negligible amounts of greenhouse gases","18.5 Our business's products force users to emit negligible amounts of greenhouse gases","Examples of negligible greenhouse gas emissions include candles and scent diffusers.","No"]
["Water transportation",18.600000000000001,18.600000000000001,"BE18-T-U-1","Water transportationBE18-T-U-1","Unlikely","Our business's products do not force the user to emit greenhouse gases during use or post-use","18.6 Our business's products do not force the user to emit greenhouse gases during use or post-use","This includes products where greenhouse gas emissions occur as a natural result of decomposition, even if it takes many years (e.g. the break-down of plastics).","Yes"]
["Water transportation","18.a",{"$f":"B26178","v":"18.a"},"BE18-E-H-1","Water transportationBE18-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","18.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","18.b","18.b","BE18-E-L-1","Water transportationBE18-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","18.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",19.100000000000001,{"$f":"ROUNDUP(B26180,3)","v":19.100000000000001},"BE19-T-H-1",{"$f":"A26180&\"\"&D26180","v":"Water transportationBE19-T-H-1"},"High","Our business's products or key components within products are designed for single or temporary use",{"$f":"C26180&\" \"&G26180","v":"19.1 Our business's products or key components within products are designed for single or temporary use"},"Temporary use includes products that have a lifespan of less than a year. This characteristic is not applicable to goods which end up fully consumed.","No"]
["Water transportation",19.2,19.2,"BE19-T-H-3","Water transportationBE19-T-H-3","High","Our business's products require disassembly by the end user to be repurposed","19.2 Our business's products require disassembly by the end user to be repurposed","This characteristic typically applies to physical goods whose material composition can make it difficult to recycle via municipal waste infrastructure. Examples include electrical goods and batteries. ","No"]
["Water transportation",19.3,19.3,"BE19-T-H-4","Water transportationBE19-T-H-4","High","Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","19.3 Our business's products cannot easily be repaired or upgraded, and are likely to need replacing every few years","This includes physical goods which are typically replaced or which need replacing within 10 years.","No"]
["Water transportation",19.399999999999899,19.400000000000002,"BE19-T-L-1","Water transportationBE19-T-L-1","Low","Our business does not sell physical goods","19.4 Our business does not sell physical goods","This characteristic applies to most services (e.g. professional services).\n \nThis characteristic does not apply to services which provide physical goods to customers in support of that service as a central part of revenue-generation (e.g. food and beverage services). ","Yes"]
["Water transportation",19.5,19.5,"BE19-T-L-2","Water transportationBE19-T-L-2","Low","Our business's products are fully consumed by the user and require no or very little packaging","19.5 Our business's products are fully consumed by the user and require no or very little packaging","Products that are fully consumed include fuels and food. This characteristic also applies to products that end up fully consumed, even if packaging is required for transportation and distribution.","No"]
["Water transportation",19.600000000000001,19.600000000000001,"BE19-T-L-3","Water transportationBE19-T-L-3","Low","Our business sells homogeneous materials which can be widely repurposed","19.6 Our business sells homogeneous materials which can be widely repurposed","Homogeneous materials are those with a uniform composition that cannot be physically separated into different materials. \n\nThis characteristic applies to goods that do not require disassembly before repurposing. Examples include natural resources such as crops, gemstones and basic metals. ","No"]
["Water transportation","19.a",{"$f":"B26186","v":"19.a"},"BE19-E-H-1","Water transportationBE19-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","19.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","19.b","19.b","BE19-E-L-1","Water transportationBE19-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","19.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",20.100000000000001,20.100000000000001,"BE20-T-H-1","Water transportationBE20-T-H-1","High","Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","20.1 Our business's products have documented cases of ethical challenges such as the financing of conflict, terrorism, money laundering, bribery, or corruption","Ethical breaches refer to activities that by international standards are considered illegal. This applies if the specific nature of the activity is increasing the risk of such ethical breaches.","No"]
["Water transportation",20.2,20.2,"BE20-T-H-2","Water transportationBE20-T-H-2","High","Our business's goods and services are intended to impact people's health","20.2 Our business's goods and services are intended to impact people's health","This characteristic applies to goods and services which directly target people's physical or mental health. Examples include pharmaceutical products and healthcare services. \n\nIt excludes goods and services which indirectly facilitate health improvements, such as wearable technology or wellbeing-related services.","No"]
["Water transportation",20.3,20.3,"BE23-T-H-1","Water transportationBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","20.3 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Water transportation",20.399999999999899,20.400000000000002,"BE20-T-H-3","Water transportationBE20-T-H-3","High","Our business collects or handles sensitive information and personal data","20.4 Our business collects or handles sensitive information and personal data","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Water transportation",20.5,20.5,"BE20-T-H-4","Water transportationBE20-T-H-4","High","Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","20.5 Our business has highly innovative products and/or operating processes that are disrupting traditional markets or creating new poorly regulated markets with documented ethical concerns","Innovation may take the form of technology, concept or business model. This characteristic applies where innovation used by a business is subject to significant public discussion of ethical concerns (e.g. cryptocurrencies).","No"]
["Water transportation",20.6,20.6,"BE17-T-H-8","Water transportationBE17-T-H-8","High","Our business's products may be addictive","20.6 Our business's products may be addictive","This characteristic applies to products that are designed to maximize engagement (e.g. some social media platforms) or that contain addictive substances (e.g. nicotine or prescription medicines).","No"]
["Water transportation",20.7,20.7,"BE20-T-H-5","Water transportationBE20-T-H-5","High","Our business facilitates interactions with potentially vulnerable groups","20.7 Our business facilitates interactions with potentially vulnerable groups","\nVulnerable groups include children, elderly and indigenous people and others who may be targeted and mistreated.\n \nThis characteristic applies where a significant proportion of interactions are likely to be vulnerable individuals (e.g. tourism trips on indigenous land).\n\nThis characteristic does not apply whereby a business's day-to-day interactions are broadly reflective of the population.","No"]
["Water transportation",20.8,20.8,"BE20-T-H-6","Water transportationBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","20.8 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Water transportation","20.a",{"$f":"B26196","v":"20.a"},"BE20-E-H-1","Water transportationBE20-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","20.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","20.b","20.b","BE20-E-L-1","Water transportationBE20-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","20.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",21.1,21.1,"BE21-T-H-1","Water transportationBE21-T-H-1","High","Our business's value largely resides in intangible assets that are not tied to physical locations","21.1 Our business's value largely resides in intangible assets that are not tied to physical locations","This characteristic applies to businesses where a significant portion of their fixed assets are made up of intangible assets. Intangible assets are non-physical assets owned by the business, such as patents, product recipes, copyrights, and intellectual property.\n\nHaving significant levels of intangible assets increases the risk of not paying the right tax in the right place, as intangible assets can often be moved between subsidiaries in the same company or across the borders of tax jurisdictions. This can be done without causing any impact on the day-to-day operation of the company, but with serious implications to tax rates. This disconnect makes it possible for companies to structure their taxes in a way that doesn't reflect the 'economic reality' of how and where income is generated.","No"]
["Water transportation",21.2,21.2,"BE21-T-H-2","Water transportationBE21-T-H-2","High","Our business's activities are premised on the movement between multiple countries or jurisdictions","21.2 Our business's activities are premised on the movement between multiple countries or jurisdictions","This characteristic applies to companies that earn a significant portion of income from the transport goods or people across national or tax borders as part of their product or service offering. \n\nOperating in multiple jurisdictions often means that companies need to divide the costs of inputs and labour, and split the revenues earned from the good or service between the different tax jurisdictions. This can require judgment calls and a degree of subjectivity, increasing the risk that companies either inadvertently misallocate taxable income, or use the opportunity to strategically minimize their taxes owed by allocating more income to the lower-tax jurisdiction.","Yes"]
["Water transportation",21.3,21.3,"BE21-C-S-H-1","Water transportationBE21-C-S-H-1","High","Our business has a complex structure where there is no immediate transparency of ownership and/or control","21.3 Our business has a complex structure where there is no immediate transparency of ownership and/or control","Ownership and control are somewhat intertwined concepts. Control relates to the ultimate operational decisions of a company. Control is often tied to the beneficial owners of a company.\n\nA beneficial owner is that who either: ultimately owns or controls more than 25% of a company’s shares or voting rights (whether directly or indirectly); or exercises controls over the management of the company in any other way.\n\nIf a company has several layers of corporate officers, shareholders and personal service companies it makes it difficult to see who the beneficial owners are.\n\nGood practice would be clearly stating the beneficial owners of all shareholdings of more than 10% in the company.","NA"]
["Water transportation",21.4,21.4,"BE21-C-S-H-2","Water transportationBE21-C-S-H-2","High","Our business is registered in a recognised 'tax haven'","21.4 Our business is registered in a recognised 'tax haven'","A tax haven is generally an offshore country that offers foreign individuals and businesses little or no tax liability. Examples include the Cayman Islands, Bermuda, Switzerland and Jersey.","NA"]
["Water transportation",21.5,21.5,"BE21-C-S-L-1","Water transportationBE21-C-S-L-1","Low","Our business is a registered charity","21.5 Our business is a registered charity","A charity is an organisation with specific purposes defined in law to be charitable, and is exclusively for public benefit.","NA"]
["Water transportation","21.a",{"$f":"B26203","v":"21.a"},"BE21-E-H-1","Water transportationBE21-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","21.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","21.b","21.b","BE21-E-L-1","Water transportationBE21-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","21.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",22.1,22.1,"BE22-T-H-1","Water transportationBE22-T-H-1","High","Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","22.1 Our business causes extensive greenhouse gas emissions or relies on the sale or purchase of fossil fuels","Extensive greenhouse gas emissions are those associated with heavy polluting industries or businesses whose products generate significant greenhouse gases. Such activities typically have a precedent for lobbying against environmental regulation or carbon pricing.","Yes"]
["Water transportation",22.2,22.2,"BE08-T-H-1","Water transportationBE08-T-H-1","High","Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","22.2 Our business is likely to negotiate with governing bodies or local communities for rights to resources or land","This characteristic is likely to apply if a business activity relies on large areas of undeveloped land to operate. Examples include mining and agriculture. ","No"]
["Water transportation",22.3,22.3,"BE22-T-H-2","Water transportationBE22-T-H-2","High","Our business is highly regulated by data privacy laws","22.3 Our business is highly regulated by data privacy laws","This characteristic applies either if the business is premised on access to and use of vast quantities of personal data or sensitive information, or where extremely sensitive information is held.\n\nIt does not apply to businesses which preserve information on customers primarily for facilitating transactions.","No"]
["Water transportation",22.4,22.4,"BE22-T-H-3","Water transportationBE22-T-H-3","High","Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","22.4 Our business undertakes processes or creates products that rely on the use of potentially harmful and underresearched substances","This characteristic applies where the company may have a financial interest in inhibiting research and/or regulation around the social or environmental impacts of substances (typically metals, minerals or chemicals), which may undermine employee or customer health.","No"]
["Water transportation",22.5,22.5,"BE20-T-H-6","Water transportationBE20-T-H-6","High","Our business is involved in or is otherwise in a position to influence the dissemination of information","22.5 Our business is involved in or is otherwise in a position to influence the dissemination of information","This characteristic applies to business which directly or indirectly (e.g. by providing a platform) facilitate the ongoing spread of vast quantities of information. Examples include news outlets and certain social media platforms.\n\nIt excludes the dissemination of information about a business' products or practices (e.g. product advertising campaigns).","No"]
["Water transportation",22.6,22.6,"BE22-T-H-4","Water transportationBE22-T-H-4","High","Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","22.6 Our business's activities are notably at risk of being curbed by advancing environmental or social legislation","This applies where there is either a precedent for lobbying or an anticipated growth in lobbying against advancing social and environmental legislation. A growth in lobbying can be expected where there has already been substantial discussion about incoming legislation that will threaten the ability to do business as usual. Examples include a carbon tax or sugar tax.","No"]
["Water transportation",22.7,22.7,"BE22-C-O-H-1","Water transportationBE22-C-O-H-1","High","Our business is heavily subsidised by the government","22.7 Our business is heavily subsidised by the government","A subsidy is a direct or indirect payment to individuals or firms, usually in the form of a cash payment from the government or a targeted tax cut. Examples of heavily subsidised industries include agriculture and oil and gas.","NA"]
["Water transportation",22.8,22.8,"BE22-C-S-L-1","Water transportationBE22-C-S-L-1","Low","Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","22.8 Our business does not engage in lobbying or advocacy and does not hold memberships with any associations","Lobbying and advocacy include efforts to shape the public discourse through activities such as advertising, public relations, social media, and participation in influential forums, including trade associations and advocacy groups.","NA"]
["Water transportation","22.a",{"$f":"B26213","v":"22.a"},"BE22-E-H-1","Water transportationBE22-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","22.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","22.b","22.b","BE22-E-L-1","Water transportationBE22-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","22.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]
["Water transportation",23.1,23.1,"BE23-T-H-1","Water transportationBE23-T-H-1","High","Our business's core activities involve the ownership, management and/or investment of financial assets","23.1 Our business's core activities involve the ownership, management and/or investment of financial assets","This characteristic applies when the ownership, management or investment of financial assets is the defining activity, central to revenue-generation. \n\nIt typically applies to activities within the financial sector or to companies with significant financial assets that generate a principal revenue stream.","No"]
["Water transportation",23.3,23.3,"BE23-T-L-1","Water transportationBE23-T-L-1","Low","Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","23.3 Our business only uses financial assets for the reasonable and appropriate day-to-day support of its other activities","This characteristic applies to all business activities which are not financial services, unless where management of financial assets are central to revenue-generation.","Yes"]
["Water transportation","23.a",{"$f":"B26217","v":"23.a"},"BE23-E-H-1","Water transportationBE23-E-H-1","High","None of the high risk characteristics adequately describe why this business is high risk","23.a None of the high risk characteristics adequately describe why this business is high risk",null,"No"]
["Water transportation","23.b","23.b","BE23-E-L-1","Water transportationBE23-E-L-1","Low","None of the low risk characteristics adequately describe why this business is low risk","23.b None of the low risk characteristics adequately describe why this business is low risk",null,"No"]

{"sheet":"Notes","index":19,"n_rows":1,"n_cols":1,"rows_kept":1,"cut":false,"hidden":true,"merged":[]}
["https://www.contextures.com/xldataval02.html"]