Just Annual Report and Accounts 2023

Strategic Report | Governance | Financial Statements | 39

Stewardship This year, we have been working diligently within the working groups we are committed to. In addition, we have continued to enhance our independent stewardship strategy. Notable achievements include for example engaging with high emitting issuers, signing up to the

Nature Action 100 as a founding participant and joining the Partnership for Biodiversity Accounting Financials. Below is a summary of the initiatives/organisations we are currently a member of:

INITIATIVE/ORGANISATION

JOINING YEAR DESCRIPTION

United Nations Principles for Responsible Investing (the “PRI”) 2018

The world’s leading proponent of responsible investment. It works to understand the investment implications of ESG factors and to support its international network of investor signatories in incorporating these factors into their investment and ownership decisions. An industry organisation recognised as the voice of the UK’s world-leading insurance and long-term savings industry. An asset owner driven diversity initiative focused on improving disclosure and standards across the investment industry. Just is a member of the working group overseeing the future strategy of this initiative. An industry-led partnership to facilitate transparency and accountability of the financial industry to the Paris Agreement. Just is a member of this initiative. A member-led initiative of institutional investors committed to transitioning their investment portfolios to net zero GHG emissions by 2050 – consistent with a maximum temperature rise of 1.5°C. Just is a member of the Alliance. A Glasgow financial alliance for net zero led initiative focusing on challenges and opportunities for financial institutions in relation to climate-transition data. Just is a member of the NZDPU’s financial institution focus group. A global investor engagement initiative focused on driving greater corporate ambition and action to reverse nature and biodiversity loss. Just signed the inaugural letter sent to companies targeted via this initiative. One of the main goals of the statement is to respond to the tobacco epidemic, described as a “global problem”. Just signed the investor statement on WHO FCTC. A partnership of financial institutions that work together to explore the opportunities and challenges surrounding the assessment and disclosure of the impact on biodiversity associated with their loans and investments. Just is a member of this initiative.

Association of British Insurers (“ABI”)

2004

Asset Owners Diversity Charter (“AODC”)

2022

Partnership for Carbon Accounting Financials (“PCAF”)

2022

Net Zero Asset Owners Alliance (“NZAOA”)

2022

Financial Institutions Focus Group for the Net Zero Data Public Utility (“NZDPU”)

2022

Nature Action 100 (“NA100”)

2023

World Health Organisation Framework Convention on Tobacco Control (“WHO FCTC”)

2023

Partnership for Biodiversity Accounting Financials (“PBAF”)

2023

Looking to the future We are committed to building a brighter and more sustainable future, and are continually evolving our approach to responsible investment and more broadly sustainability. Below we outline some of our key priorities for the coming year: • Climate change: continuing to integrate climate-related data and information in investment decision making and developing an internal climate scoring system (initially focused on public bonds) to identify leaders and laggards within sectors; • Stewardship: engaging with high emitting issuers and continuing to participate in existing initiatives supportive of meeting our stewardship priorities; • Policies and frameworks: improving existing and developing new policies/frameworks supportive of achieving our overall responsible investment and sustainability objectives; • Monitoring and reporting: enhancing existing tools to appropriately monitor and disclose relevant responsible investment information in relation to our investment portfolio and to remain on track with achieving our net-zero objectives; and • Team and resource: expanding the headcount and the capabilities within the investment team to continue meeting our strategic objectives and fulfil our wider obligations.

Below we summarise our current allocation towards sustainable assets.

DEDICATED SUSTAINABLE ASSETS (IFRS VALUATION BASIS)

31 Dec 23 £m

31 Dec 22 £m

Renewable energy – wind

371

287

Renewable energy – solar

387

342

Local authority

196

135

Social housing – private

249

129

Green buildings

41

42

Eligible under Sustainability Bond Framework 1

1,244

935

Social housing – public

893

454

Emerging market social finance

123

120

Other social assets

260

84

Green, social, sustainability bonds

497

244

Total dedicated ESG assets

3,017

1,837

Bond portfolio & Other assets

17,141

13,742

As % of total bond portfolio

17.6%

13.4%

1 S ustainable assets are those that align with the our sustainability bond framework criteria or our internal PRAYG classification system. includes the £325m invested in 2023 towards our target (investment of £825m over 2023 to 2025).

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