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SHELL - Make reference to what reporting frameworks the company is using to report on their ESG performance. - Are they using the GRI, SDG,

SHELL - Make reference to what reporting frameworks the company is using to report on their ESG performance. - Are they using the GRI, SDG, ISSB for example. Make reference to the framework and describe what reporting processes and mechanisms the company is using. - You may wish to make reference to the wider industry / sector / competitors - is what the company reporting in line with the sector / competitors etc

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