For the first time in relation to the year ended 31 December 2021 we are reporting against Sustainability Accounting Standards Board (SASB) standards. SASB Standards guide the disclosure of financially material sustainability information by companies to their investors. The Standards identify the subset of environmental, social, and governance (ESG) issues most relevant to financial performance in each industry. This disclosure includes M&G plc’s activities as asset manager and asset owner. This document also signposts publicly available information, where appropriate.