Figure A1
The diagram presents three columns labelled illustrative quotes, categories, and theme. The left column lists the following quotes. It is regulation at the end of the day, which will make it actually happen. There are some companies that will do it voluntarily. This quote and the quote, As a P L C, we are like straight away O K, this regulation, we have to absolutely be on top of this are connected to the category regulation as a motivator, which links to the theme regulation. The quote, External assurances and mandatory reporting have really driven disclosure quality changes and the quote, We have external assurances on emissions, but for other areas we have had to overhaul of how we collect and store information are connected to the category third party assurances, which links to the theme regulation. The quote, It was a new process and in fairness, throughout the process we did use the third party consultants who are quite involved in providing professional services to many of the largest businesses is connected to the category widespread use of consultants, which links to the theme normative. The quote, Consultants have supported on technical interpretation and methodology and the quote, We have used consultants when we identified that we currently lack technical skills in specific areas are connected to the category consultants as interpreters, which links to the theme normative. The quote, After that, we then look at developing a list of material matters. We use the E S R S as a base, but we also look at a couple of their peers and the quote They, consultants, would have narrowed down the particular human rights impacts relevant to your business based on your operations, peer reporting, and regulatory landscape are connected to the category peer analysis, which links to the theme mimetic.Institutional pressure related themes and categories