Statements on Human Rights “Rio Tinto respects and supports the dignity, well being and human rights of our employees, the communities in which we live and those affected by our operations. Our approach to human rights is based upon the Universal Declaration of Human Rights and the UN Guiding Principles on Business and Human Rights. We undertake due diligence activities to identify, prevent and mitigate adverse human rights impacts of our operations. This includes conducting stand-alone studies where necessary, as well as integrating human rights into existing corporate processes. Wherever we operate, we engage with communities to understand the social, cultural, environmental and economic implications of our activities. We provide communities with easily accessible complaints mechanisms and we listen to and take actions to address complaints. We work to optimise the benefits and reduce the negative impacts of our activities, both for local communities and the countries where we operate.”242 Rosneft Oil Company (absorbed most Yukos assets) Statements on Climate Change “Sustainable development is one of the Company’s strategic priorities. In this light, the approval of the strategy by the Board of Directors as it pertains to the commitment to the 17 UN sustainable development goals was an important milestone for Rosneft in 2018. The Strategy identified five priority goals, the achievement of which is contributed by the Company in the course of its activities. Rosneft’s focus is turned towards rational development of natural resources. The Company implements large-scale oil and gas production projects, upgrades producing and refining capacities so as to reduce the environmental impact and manufacture modern, environmentally friendly fuels. Since the Company’s primary focus is placed on the corporate environmental responsibility, Rosneft-2022 Strategy provides for the delivery of superior performance in minimizing environmental impact and bolstering the eco-friendliness of production.”243 “As a party to United Nations Global Compact, the Company aims to reduce the impact on the climate change due to its activities. Rosneft–2022 Strategy make provisions for reduction of greenhouse gas emissions. The Company implements the Investment Gas Program and the Energy Saving Program aimed to prevent greenhouse gas emissions in the volume above 8 mmt of СО2-equivalent till 2022. Investment Gas Program is mainly focused on the reduction of associated petroleum gas flaring to the level below 5% according to the target value stated by the Government of the Russian Federation.”244 Rio Tinto (October 2015), Human Rights Policy, p. 2, available at http://www.riotinto.com/documents/Human_rights_policy.pdf (last accessed on 12 September 2019). 243 Rosneft Oil Co. (2018), Annual Report 2018:Technologies Shaping the Future, p. 4, available at https://www.rosneft.com/upload/site2/document_file/a_report_2018_eng.pdf (last accessed on 12 September 2019). 244 Id., p. 171. 242 Annex D: Corporate Statements on Climate Change and Human Rights | 63