best environmental practice and the regulatory framework

The section sets out a comprehensive expectation that environmental management must be embedded into how a group, entity or facility operates. It requires organisations to align with international environmental norms, integrate environmental considerations into business planning, and implement a formal Environmental Management System. This system must include clear policies, programmes, monitoring, and communication to employees and contractors, supported by training and shared accountability.

Organisations must track relevant environmental legislation, assess the impacts of natural resource use, and develop systems to manage and reduce consumption. Where significant environmental impacts are identified, they must engage affected stakeholders and agree sustainable practices. Hazardous substances subject to bans must be eliminated, and alternatives sought where viable. An inventory of hazardous substances must be maintained, with accessible safety information and clear communication of risks.

Significant wastes, emissions, dust and harmful substances must be identified, quantified, monitored and managed to prevent pollution. Organisations must apply the principles of reduce, reuse, recycle and recover, comply with legal or international standards for disposal, and retain records of current and legacy waste, including detailed information where large quantities have been disposed of on site.

Regular environmental audits must be conducted to evaluate compliance and effectiveness, with outcomes reported annually to senior management and included in public reporting.

Carbon Environmental Practice and the Regulatory Framework

De Beers requires Groups to measure and report its carbon emissions in line with the GHG Protocol, completing the annual Carbon Footprint Template Questionnaire with the latest financial‑year data and providing mandatory Scope 1 and 2 figures and voluntary Scope 3 disclosures.

Groups may calculate their own footprint using a five‑step GHG‑aligned method, and must ensure high‑quality, complete and reliable data, reported in the correct units and supported by clear documentation. Significant emitters must set annual carbon‑reduction targets within a three‑year rolling plan, supported by baselines, timelines, senior‑management endorsement, credible strategies and systems to monitor and report progress. Targets may be quantitative or qualitative and should reflect meaningful, achievable climate ambition across Scopes 1–3, energy use, renewable energy, technology adoption or broader climate‑action commitments.

Verification of carbon footprints and targets is recommended—and mandatory for Groups with significant emissions—and should follow recognised standards such as ISO 14064, ISAE 3410 or SBTi validation. Groups must maintain robust systems for data collection, validation and performance tracking, report progress regularly, and ensure any use of offsets follows credible external principles or standards.