Leadership

The Leadership aspect evaluates how the entity incorporates sustainability considerations into its overall business strategy, including its commitments, objectives, and the assignment of responsibilities for sustainability-related decision-making.

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	Topic	Pre-fill	Evidence	Pillar
LE1	Sustainability Leadership Commitments	Eligible	Not required	Governance
LE2	Sustainability Objectives	Eligible	Required	Governance
LE3	Sustainability, Climate-related and/or Human Capital Senior Decision Maker	Eligible	Not required	Governance
LE4	Personnel Sustainability Performance Targets	Eligible	Required	Governance

Dynamic materiality affects the maximum score of all indicators in the Development Asset Assessment. For more information, see here.