AR 42. When disclosing targets in relation to consumers and/or end-users, the undertaking may disclose:
(a) the intended outcomes to be achieved in the lives of consumers and/or end-users, being as specific as possible;
(b) their stability over time in terms of definitions and methodologies to enable comparability; and/or
(c) the standards or commitments on which the targets are based are to be clearly defined in the reporting (for instance codes of conduct, sourcing policies, global frameworks or industry codes).
AR 43. Targets related to material risks and opportunities may be the same as or distinct from targets tied to material impacts. For example, a target to ensure equal access to finance for underserved consumers could both reduce discrimination impacts on those consumers and enlarge the undertaking's pool of customers.
AR 44. The undertaking may also distinguish between short, medium and long-term targets covering the same policy commitment. For example, the undertaking may ha
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