Section 4 COMMODITY

United Kingdom

ESG FACTORS	DISCLOSURES
Environmental	Degree of exposure of the underlying commodities to climate-related physical risks, measuring the effects of extreme weather events on companies’ operation and production or on the different stages of the supply chain (low, moderate or high) (voluntary). The methodology used to calculate the climate-related physical risks (voluntary). Degree of exposure of the underlying commodities to climate-transition risks, measuring the financial impacts resulting from the effects of the implementation of a low-carbon strategies (low, moderate or high)
Social	Degree of exposure of the underlying commodities to social risks (low, moderate or high).
Governance	Degree of exposure of the underlying commodities to governance risks (low, moderate or high). Average rule of law score, based on the absence of corruption, respect for fundamental rights and the state of civil and criminal justice (including a quantitative indicator and the methodology used to calculate it).

ESG FACTORS

DISCLOSURES

Environmental

Degree of exposure of the underlying commodities to climate-related physical risks, measuring the effects of extreme weather events on companies’ operation and production or on the different stages of the supply chain (low, moderate or high) (voluntary).

The methodology used to calculate the climate-related physical risks (voluntary).

Degree of exposure of the underlying commodities to climate-transition risks, measuring the financial impacts resulting from the effects of the implementation of a low-carbon strategies (low, moderate or high)

Social

Degree of exposure of the underlying commodities to social risks (low, moderate or high).

Governance

Degree of exposure of the underlying commodities to governance risks (low, moderate or high).

Average rule of law score, based on the absence of corruption, respect for fundamental rights and the state of civil and criminal justice (including a quantitative indicator and the methodology used to calculate it).