SDG 3 – Good Health and Well-Being
Goal 03 focuses on health and well-being for all. It is an important goal for businesses and employers as it supports implementing a safe working environment and providing health care for employees and their families. The goal also focuses on maintaining a safe environment for local communities and other stakeholders, developing products, and managing waste and emissions according to health and safety standards.
Goal 04: Quality Education
Goal 4 calls for promoting quality education and providing access to equitable and inclusive education for all. It is an important goal for businesses as it focuses on providing training to employees, providing equal opportunity for training programmes, flexible work hours to support employee and child education along with the provision of childcare and living wages to support dependents’ education. Moreover, goal 04 encourages businesses to focus on developing products that promote access to education. It also encourages collaborations with other stakeholders to promote quality education to local communities and the entire value chain.
Goal 05: Gender Equality
Gender equality is a fundamental and inviolable human right. Goal 05 calls for no discrimination against any gender. It is an important goal for businesses as it supports women’s employment and focuses on the creation of gender-equal workplaces. The goal also targets issues like the gender wage gap, gender-based discrimination and violence, access to sexual and reproductive health care, and equal leadership opportunities. The goal also urges businesses to develop products that empower women and promote gender equality within the workplace through public disclosures, collaboration, and advocacy.
Goal 06: Clean Water and Sanitation
It is estimated that two-thirds of the world’s projected population will be living in water-stressed areas by 2025. This figure shows the need to focus on sustainable water management. Water is a key component for many businesses and Goal 06 focuses on developing holistic ways for water consumption and stewardship. It also focuses on responsible waste disposal methods and protecting water bodies. The goal also calls upon businesses to protect and restore water-based ecosystems around their operations and their supply chain. Moreover, the goal also focuses on providing access to water and sanitation across the business’ supply chain and to local communities.
Goal 07: Affordable and Clean Energy
The share of renewable energy in final energy consumption remains at around 18 percent. This goal calls for promoting the use of affordable and renewable energy resources for all. Goal 07 is particularly important for businesses as energy is a critical element for all businesses. By focusing on this goal, companies can work towards becoming more energy efficient and sourcing energy from clean sources. Companies can also work on this goal by focusing their research and development needs to create, research and deploy products and services that are energy efficient. This goal focuses on the spirit of collaboration and urges companies to act responsibly in terms of energy consumption and usage and encourage similar practices for their suppliers. The goal also encourages businesses to work with multiple stakeholders to facilitate energy access particularly to marginalized groups.
Goal 08: Decent Work and Economic Growth
Goal 08 fosters inclusive and sustainable economic growth with access to opportunities for productive and decent work for all. This multi-faceted goal looks at many areas ranging from labor rights and workforce training to economic growth. This goal calls on businesses to work more responsibly and support decent work practices across all operations and the supply chain. Supplier code of conduct, paying fair wages, and providing equal access to training and mentorship are all key areas for the goal. Businesses working on goal 08 are encouraged to promote inclusive practices for hiring and training employees to contribute to sustainable economic growth and productivity.
Goal 09: Industry, Innovation and Infrastructure
Goal 9 of sustainable development emphasizes three critical pillars: infrastructure, industry, and innovation. It urges businesses to upgrade and retrofit infrastructure across their own operations and supply chains to ensure sustainability and resilience, fostering collaborative efforts with various stakeholders in the process. Furthermore, it advocates for the adoption of inclusive and sustainable practices within supply chains, with a particular focus on supporting communities in developing countries.
Innovation lies at the heart of this goal, urging companies to leverage their unique capabilities to develop innovative systems. This necessitates collaboration and the utilization of financial and research resources to drive meaningful progress.
Goal 10: Reduced Inequalities
Goal 10 underscores the imperative of fostering a fairer and more productive society through the reduction of inequalities, both domestically and internationally. It serves as a reminder to businesses to consider all stakeholders when distributing economic value. This includes emphasizing the responsibility of shareholders and advocating for sustainable development practices that prioritize the well-being of employees and workers throughout the value chain.
Moreover, the goal encompasses aspects such as taxation, wages, and labor contracts, urging businesses to engage in social reform efforts and contribute to the establishment of a more equitable society. Additionally, it encourages companies to channel their innovation capabilities towards developing services and products that cater to the needs of marginalized groups.
Goal 12: Responsible Consumption and Production
At the heart of sustainable development lies responsible consumption and production. To achieve sustainability and accountability, businesses must prioritize the adoption of circular business models and strive towards generating zero waste with minimal environmental impact. This goal emphasizes the importance of energy efficiency for businesses, urging them to embrace a “reduce, recycle, and reuse” approach rather than relying solely on non-renewable sources. Additionally, it encompasses aspects such as waste management and the imperative of reporting on sustainability metrics, particularly those related to environmental, social, and governance (ESG) criteria.
Furthermore, the goal underscores the significance of consumer and employee education and awareness initiatives. By promoting the concept of consuming and producing goods with minimal waste, businesses can contribute to fostering a culture of sustainability and responsible stewardship of resources.
Goal 13: Climate Action
Goal 13 focuses on climate action, urging businesses to take urgent steps to combat climate change and its impacts. It also urges companies to focus on climate resilience both within their operations and for the communities surrounding the business. Climate resilience is essential for running and managing the business in times of climate calamities. Moreover, the goal encourages businesses to reduce emissions, address deforestation, and focus on developing low-carbon business models across the supply chain. Lastly, this goal also encourages businesses to shape public policy around climate change and work on capacity-building initiatives of relevant stakeholders for climate action.
Goal 16: Peace, Justice and Strong Institutions
Goal 16 emphasizes the establishment of robust institutions through effective governance. It addresses critical areas such as violence, bribery, and anti-corruption, all of which present significant risks to business success and employee safety.
This goal encourages companies to actively combat corruption by implementing training programs for employees and establishing robust systems to address instances of corruption. Moreover, it advocates for transparency by urging businesses to report and publicly disclose such occurrences. Furthermore, Goal 16 underscores the importance of protecting employee rights and operating in conflict-free areas. It also calls upon businesses to contribute to peacekeeping initiatives. In essence, the goal aims to foster the creation of accountable and inclusive institutions and promote a society free from violence.
Goal 17: Partnership for the Goals
To achieve sustainable development, partnership towards the goals is important. Goal 17 focuses on fostering and forging partnerships for sustainable development, knowledge sharing, and capacity building. The goal also covers responsible taxation and urges companies to pay taxes and ensure transparency in tax practices. Moreover, the goal focuses on resource mobilization and urges companies to invest adequate financial and non-financial resources for sustainable development, particularly in developing countries. Lastly, the goal supports the idea of businesses sharing and partnering on research, development, and the adoption of sustainable technologies.
CERB Sustainability Directory Categories and Linkage with SDG Targets and GCI Core Indicators
| Sustainability Directory Category | Relevant SDG Target | Relevant GCI Core Indicator |
|---|---|---|
| Frequency/incident rates of injury | Target 3.3: By 2030, end the epidemics of AIDS, tuberculosis, malaria and neglected tropical diseases and combat hepatitis, water-borne diseases and other communicable diseases. Target 3.9: By 2030, substantially reduce the number of deaths and illnesses from hazardous chemicals and air, water and soil pollution and contamination. |
C.3. Employee health and safety • Incidence rate of occupational injuries. |
| Expenditures on employee health and safety as a proportion of revenue | Target 3.1: By 2030, reduce the global maternal mortality ratio to less than 70 per 100,000 live births. Target 3.4: By 2030, reduce by one third premature mortality from non-communicable diseases through prevention and treatment and promote mental health and well-being. Target 3.7: By 2030, ensure universal access to sexual and reproductive health-care services, including for family planning, information and education, and the integration of reproductive health into national strategies and programs. Target 3.8: Achieve universal health coverage, including financial risk protection, access to quality essential health-care services and access to safe, effective, quality and affordable essential medicines and vaccines for all. |
C.3. Employee health and safety • Expenditures on employee health and safety. |
| Does your organization monitor onsite PM 2.5 emissions? | Target 3.9: By 2030, substantially reduce the number of deaths and illnesses from hazardous chemicals and air, water and soil pollution and contamination. |
NA |
| Estimate the proportion of specified emissions that occur in or adjacent to urban/densely populated areas | Target 3.9: By 2030, substantially reduce the number of deaths and illnesses from hazardous chemicals and air, water and soil pollution and contamination. |
NA |
| Greenhouse gas emissions (scope 1) | Target 3.9: By 2030, substantially reduce the number of deaths and illnesses from hazardous chemicals and air, water and soil pollution and contamination. |
B.3. Greenhouse gas emissions • Greenhouse gas emissions scope 1 |
| Greenhouse gas emissions (scope 2) | Target 3.9: By 2030, substantially reduce the number of deaths and illnesses from hazardous chemicals and air, water and soil pollution and contamination. |
B.3. Greenhouse gas emissions • Greenhouse gas emissions scope 2 |
| Estimate and report material upstream and downstream (GHG Protocol Scope 3) emissions where appropriate. | Target 3.9: By 2030, substantially reduce the number of deaths and illnesses from hazardous chemicals and air, water and soil pollution and contamination. |
NA |
| Sustainability Directory Category | Relevant SDG Target | Relevant GCI Core Indicator |
|---|---|---|
|
Average hours of training that the organization’s employees have undertaken during the reporting period by Employee category |
Target 4.3: By 2030, ensure equal access for all women and men to affordable and quality technical, vocational and tertiary education, including university. Target 4.4: By 2030, substantially increase the number of youth and adults who have relevant skills, including technical and vocational skills, for employment, decent jobs and entrepreneurship. Target 4.5: By 2030, eliminate gender disparities in education and ensure equal access to all levels of education and vocational training for the vulnerable, including persons with disabilities, indigenous peoples and children in vulnerable situations. |
C.2. Human Capital |
|
Average number of hours (or days) of training(s) provided to workers (m/w) along the value chain |
Target 4.3: By 2030, ensure equal access for all women and men to affordable and quality technical, vocational and tertiary education, including university. |
C.2. Human Capital |
|
Offer childcare support |
Target 4.2: By 2030, ensure that all girls and boys have access to quality early childhood development, care and pre-primary education so that they are ready for primary education. |
NA |
|
Flexible work hours |
Target 4.2: By 2030, ensure that all girls and boys have access to quality early childhood development, care and pre-primary education so that they are ready for primary education. |
NA |
| Sustainability Directory Category | Relevant SDG Target | Relevant GCI Core Indicator |
|---|---|---|
|
Disclosed Commitment to gender equality and women’s empowerment |
Target 5.1: End all forms of discrimination against all women and girls everywhere. |
NA |
|
A gender strategy with measurable targets |
Target 5.4: Recognize and value unpaid care and domestic work through the provision of public services, infrastructure and social protection policies and the promotion of shared responsibility within the household and the family as nationally appropriate. Target 5.5: Ensure women’s full and effective participation and equal opportunities for leadership at all levels of decision-making in political, economic and public life. |
NA |
|
Proportion of women in the company’s workforce |
Target 5.5: Ensure women’s full and effective participation and equal opportunities for leadership at all levels of decision-making in political, economic and public life. |
C.1. Gender equality |
|
Proportion of women in top management, Proportion of women in Middle Management |
Target 5.5: Ensure women’s full and effective participation and equal opportunities for leadership at all levels of decision-making in political, economic and public life. |
C.1. Gender equality |
|
Policy or strategy on remuneration |
Target 5.4: Recognize and value unpaid care and domestic work through the provision of public services, infrastructure and social protection policies and the promotion of shared responsibility within the household and the family as nationally appropriate. |
C.2. Human Capital |
|
Offer parental leave |
Target 5.1: End all forms of discrimination against all women and girls everywhere. Target 5.4: Recognize and value unpaid care and domestic work through the provision of public services, infrastructure and social protection policies and the promotion of shared responsibility within the household and the family as nationally appropriate. Target 5.6: Ensure universal access to sexual and reproductive health and reproductive rights as agreed in accordance with the Program of Action of the International Conference on Population and Development and the Beijing Platform for Action and the outcome documents of their review conferences |
NA |
|
Offer childcare support |
Target 5.4: Recognize and value unpaid care and domestic work through the provision of public services, infrastructure and social protection policies and the promotion of shared responsibility within the household and the family as nationally appropriate. |
NA |
|
Return to work program |
Target 5.4: Recognize and value unpaid care and domestic work through the provision of public services, infrastructure and social protection policies and the promotion of shared responsibility within the household and the family as nationally appropriate. |
NA |
|
Flexible work hours |
Target 5.1: End all forms of discrimination against all women and girls everywhere. Target 5.4: Recognize and value unpaid care and domestic work through the provision of public services, infrastructure and social protection policies and the promotion of shared responsibility within the household and the family as nationally appropriate. |
NA |
|
Anti-harassment policy |
Target 5.2: Eliminate all forms of violence against all women and girls in the public and private spheres, including trafficking and sexual and other types of exploitation |
NA |
|
Coaching and mentoring for female employees |
Target 5.5: Ensure women’s full and effective participation and equal opportunities for leadership at all levels of decision-making in political, economic and public life. |
NA |
|
Percentage of suppliers periodically evaluated for social impact |
Target 5.2: Eliminate all forms of violence against all women and girls in the public and private spheres, including trafficking and sexual and other types of exploitation |
NA |
|
Does the business have a supplier diversity programme? |
Target 5.1: End all forms of discrimination against all women and girls everywhere. |
NA |
|
Women board members to total board members |
Target 5.5: Ensure women’s full and effective participation and equal opportunitiesfor leadership at all levels of decision-making in political, economic and public life. |
D.1. Corporate governance disclosures |
| Sustainability Directory Category | Relevant SDG Target | Relevant GCI Core Indicator |
|---|---|---|
|
Water recycling and reuse: Total volume of water recycled and/or reused |
Target 6.3: By 2030, improve water quality by reducing pollution, eliminating dumping and minimizing release of hazardous chemicals and materials, halving the proportion of untreated wastewater and substantially increasing recycling and safe reuse globally. Target 6.4: By 2030, substantially increase water-use efficiency across all sectors and ensure sustainable withdrawals and supply of freshwater to address water scarcity and substantially reduce the number of people suffering from water scarcity. |
B.1. Sustainable use of water |
|
Water Efficiency: water use per net value added |
Target 6.4: By 2030, substantially increase water-use efficiency across all sectors and ensure sustainable withdrawals and supply of freshwater to address water scarcity and substantially reduce the number of people suffering from water scarcity. |
B.1. Sustainable use of water |
| Sustainability Directory Category | Relevant SDG Target | Relevant GCI Core Indicator |
|---|---|---|
|
Energy consumption per net value added |
Target 7.2: By 2030, increase substantially the share of renewable energy in the global energy mix. |
B.5. Energy consumption |
|
Consumption as percentage of total energy consumption |
Target 7.2: By 2030, increase substantially the share of renewable energy in the global energy mix. Target 7.3: By 2030, double the global rate of improvement in energy efficiency. |
B.5. Energy consumption |
|
Expenditures for those investments whose primary purpose is the prevention, reduction and elimination of pollution and other forms of degradation to the environment in absolute amount and in percentage terms |
Target 7.1: By 2030, ensure universal access to affordable, reliable and modern energy services. Target 7.2: By 2030, increase substantially the share of renewable energy in the global energy mix. |
A.3. New investment/expenditures B.5. Energy consumption |
| Sustainability Directory Category | Relevant SDG Target | Relevant GCI Core Indicator |
|---|---|---|
|
Frequency/incident rates of injury |
Target 8.8: Protect labour rights and promote safe and secure working environments for all workers, including migrant workers, in particular women migrants, and those in precarious employment. |
C.3. Employee health and safety |
|
Expenditures on employee health and safety as a proportion of revenue |
Target 8.8: Protect labour rights and promote safe and secure working environments for all workers, including migrant workers, in particular women migrants, and those in precarious employment. |
C.3. Employee health and safety |
|
Average hours of training that the organization’s employees have undertaken during the reporting period by Employee category. |
Target 8.2: Achieve higher levels of economic productivity through diversification, technological upgrading and innovation, including through a focus on high-value added and labour-intensive sectors. Target 8.5: By 2030, achieve full and productive employment and decent work for all women and men, including for young people and persons with disabilities, and equal pay for work of equal value. |
C.2. Human Capital |
|
Average number of hours (or days) of training(s) provided to workers (m/w) along the value chain. |
Target 8.5: By 2030, achieve full and productive employment and decent work for all women and men, including for young people and persons with disabilities, and equal pay for work of equal value. |
C.2. Human Capital |
|
Policy or strategy on remuneration |
Target 8.5: By 2030, achieve full and productive employment and decent work for all women and men, including for young people and persons with disabilities, and equal pay for work of equal value. |
NA |
|
Offer parental leave |
Target 8.5: By 2030, achieve full and productive employment and decent work for all women and men, including for young people and persons with disabilities, and equal pay for work of equal value. |
NA |
|
Anti-harassment policy |
Target 8.5: By 2030, achieve full and productive employment and decent work for all women and men, including for young people and persons with disabilities, and equal pay for work of equal value. |
NA |
|
Water recycling and reuse: Total volume of water recycled and/or reused |
Target 8.4: Improve progressively, through 2030, global resource efficiency in consumption and production and endeavour to decouple economic growth from environmental degradation, in accordance with the 10-year framework of programmes on sustainable consumption and production, with developed countries taking the lead. |
B.1. Sustainable use of water |
|
Consumption as percentage of total energy consumption |
Target 8.4: Improve progressively, through 2030, global resource efficiency in consumption and production and endeavour to decouple economic growth from environmental degradation, in accordance with the 10-year framework of programmes on sustainable consumption and production, with developed countries taking the lead. |
B.5. Energy consumption |
|
Does the company have a policy/ code to evaluate labour rights and standards across the value chain? |
Target 8.7: Take immediate and effective measures to eradicate forced labour, end modern slavery and human trafficking and secure the prohibition and elimination of the worst forms of child labour, including recruitment and use of child soldiers, and by 2025 end child labour in all its forms. Target 8.8: Protect labour rights and promote safe and secure working environments for all workers, including migrant workers, in particular women migrants, and those in precarious employment. |
NA |
|
Percentage of suppliers periodically evaluated for social impact |
Target 8.8: Protect labour rights and promote safe and secure working environments for all workers, including migrant workers, in particular women migrants, and those in precarious employment. |
NA |
|
Number of microenterprises |
Target 8.3: Promote development-oriented policies that support productive activities, decent job creation, entrepreneurship, creativity and innovation, and encourage the formalization and growth of micro-, small- and medium-sized enterprises, including through access to financial services. |
A.4. Local supplier/ purchasing programmes |
|
Proportion of procurement spending at local suppliers in absolute amount |
Target 8.3: Promote development-oriented policies that support productive activities, decent job creation, entrepreneurship, creativity and innovation, and encourage the formalization and growth of micro-, small- and medium-sized enterprises, including through access to financial services. |
A.4. Local supplier/ purchasing programmes |
| Sustainability Directory Category | Relevant SDG Target | Relevant GCI Core Indicator |
|---|---|---|
|
Expenditures for those investments whose primary purpose is the prevention, reduction and elimination of pollution and other forms of degradation to the environment in absolute amount and in percentage terms |
Target 9.4: By 2030, upgrade infrastructure and retrofit industries to make them sustainable, with increased resource-use efficiency and greater adoption of clean and environmentally sound technologies and industrial processes, with all countries taking action in accordance with their respective capabilities. |
A.3. New investment/expenditures B.5. Energy consumption |
| Sustainability Directory Category | Relevant SDG Target | Relevant GCI Core Indicator |
|---|---|---|
|
Does the business have a supplier diversity programme? |
Target 10.2: By 2030, empower and promote the social, economic and political inclusion of all, irrespective of age, sex, disability, race, ethnicity, origin, religion or economic or other status. |
NA |
|
Proportion of employees hired which are specially-abled or have disabilities |
Target 10.2: By 2030, empower and promote the social, economic and political inclusion of all, irrespective of age, sex, disability, race, ethnicity, origin, religion or economic or other status. |
NA |
| Sustainability Directory Category | Relevant SDG Target | Relevant GCI Core Indicator |
|---|---|---|
|
Water recycling and reuse: Total volume of water recycled and/or reused |
Target 12.2: By 2030, achieve the sustainable management and efficient use of natural resources. |
B.1. Sustainable use of water |
|
To achieve net-zero emissions before 2050. |
NA – This can be linked to goal 13. |
NA |
|
Greenhouse gas emissions (scope 1) |
Target 12.4: By 2020, achieve the environmentally sound management of chemicals and all wastes throughout their lifecycle, in accordance with agreed international frameworks, and significantly reduce their release to air, water and soil in order to minimize their adverse impacts on human health and the environment. |
B.3. Greenhouse gas emissions |
|
Greenhouse gas emissions (scope 2) |
Target 12.4: By 2020, achieve the environmentally sound management of chemicals and all wastes throughout their lifecycle, in accordance with agreed international frameworks, and significantly reduce their release to air, water and soil in order to minimize their adverse impacts on human health and the environment. |
B.3. Greenhouse gas emissions |
|
Estimate and report material upstream and downstream (GHG Protocol Scope 3) emissions where appropriate. |
Target 12.4: By 2020, achieve the environmentally sound management of chemicals and all wastes throughout their lifecycle, in accordance with agreed international frameworks, and significantly reduce their release to air, water and soil in order to minimize their adverse impacts on human health and the environment. |
NA |
|
Change in the entity’s waste generation per net value added in percentage terms. |
Target 12.5: By 2030, substantially reduce waste generation through prevention, reduction, recycling and reuse. |
B.2. Waste Management |
|
Total amount of waste reused, re-manufactured and recycled in absolute amount, in percentage terms and in terms of change |
Target 12.4: By 2020, achieve the environmentally sound management of chemicals and all wastes throughout their lifecycle, in accordance with agreed international frameworks, and significantly reduce their release to air, water and soil in order to minimize their adverse impacts on human health and the environment. Target 12.5: By 2030, substantially reduce waste generation through prevention, reduction, recycling and reuse. |
B.2. Waste Management |
|
Hazardous Waste: total amount of hazardous waste generated |
Target 12.5: By 2030, substantially reduce waste generation through prevention, reduction, recycling and reuse. |
B.2. Waste Management |
|
Report wherever material along the value chain: estimated metric |
NA |
NA |
| Sustainability Directory Category | Relevant SDG Target | Relevant GCI Core Indicator |
|---|---|---|
|
Energy consumption per net value added |
Target 13.1: Strengthen resilience and adaptive capacity to climate-related hazards and natural disasters in all countries. |
B.5. Energy consumption |
|
Greenhouse gas emissions (scope 1) |
Target 13.1: Strengthen resilience and adaptive capacity to climate-related hazards and natural disasters in all countries. |
B.3. Greenhouse gas emissions |
|
Greenhouse gas emissions (scope 2) |
Target 13.1: Strengthen resilience and adaptive capacity to climate-related hazards and natural disasters in all countries. |
B.3. Greenhouse gas emissions |
|
Estimate and report material upstream and downstream (GHG Protocol Scope 3) emissions where appropriate. |
Target 13.1: Strengthen resilience and adaptive capacity to climate-related hazards and natural disasters in all countries. |
NA |
| Sustainability Directory Category | Relevant SDG Target | Relevant GCI Core Indicator |
|---|---|---|
|
Number of board meetings during the reporting period and percentage of attendance at the board meetings over a reporting period |
Target 16.6: Develop effective, accountable and transparent institutions at all levels. |
D.1. Corporate governance disclosures |
|
Women board members to total board members |
Target 16.7: Ensure responsive, inclusive, participatory and representative decision-making at all levels. |
D.1. Corporate governance disclosures |
|
No of board members by age range |
Target 16.7: Ensure responsive, inclusive, participatory and representative decision-making at all levels. |
D.1. Corporate governance disclosures |
|
Compensation: total compensation per board members |
Target 16.6: Develop effective, accountable and transparent institutions at all levels |
D.1. Corporate governance disclosures |
|
Meetings of Board committees and attendance rates |
Target 16.6: Develop effective, accountable and transparent institutions at all levels. |
D.1. Corporate governance disclosures |
|
Compensation: total compensation per board member (both executive and non-executive directors) |
Target 16.6: Develop effective, accountable and transparent institutions at all levels. |
D.1. Corporate governance disclosures |
|
Average number of hours of training on anti-corruption issues, per year per employee |
Target 16.7: Substantially reduce corruption and bribery in all their forms. |
D.2. Anti-corruption practices |
|
Supplier code of conduct |
Target 16.5: Substantially reduce corruption and bribery in all their forms |
|
|
Taxes and other payments to the government |
A.2. Payments to Government |
| Sustainability Directory Category | Relevant SDG Target | Relevant GCI Core Indicator |
|---|---|---|
|
Total amount of voluntary donations and investment of funds ( both capital intensive and operating ones in the broader community where the target beneficiaries are external to the enterprise) |
Target 17.5: Adopt and implement investment promotion regimes for least developed countries |
A.3. New investment/expenditures |