When assessing joint ventures for operational control, strategic business units should consult with the most senior relevant Balfour Beatty Joint venture partner. There may already be contractual agreements in place for how joint ventures should report sustainability data. To avoid double counting, these requirements should be followed and evidence records should be stored locally. The purpose of this document is to set out the Balfour Beatty Group sustainability reporting criteria and associated evidence requirements to support all strategic business units (SBU’s) to develop their own sustainability reporting inventory. It is intended to provide consistency and standardisation allowing for comparability across the Group and to track performance against the Group’s sustainability ambitions and targets year on year. Furthermore, each strategic business’ sustainability inventory will act as the primary tool for prioritising targeted reduction and or improvement initiatives relevant to its own operational activities. Note that not all sustainability criteria defined in this document will apply to all businesses. Individual businesses are expected to identify which reporting indicators are relevant to their operational activities, client requirements, and sector and report relevant data accordingly. Businesses may identify other relevant sustainability criteria not outlined in this document and should report these to management the strategic business unit level.