- The Production of, or Trade in:
- hazardous chemicals, pharmaceuticals, pesticides and wastes, as specified in the 2004 Stockholm Convention on Persistent Organic Pollutants; the 2004 Rotterdam Convention on the Prior Informed Consent Procedure for Certain Hazardous Chemicals and Pesticides in International Trade; the 1992 Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal and WHO Recommended Classification of Pesticides by Hazard Class 1a (extremely hazardous); or 1b (highly hazardous);
- ozone depleting substances, as specified in the 1999 Montreal Protocol on Substances that Deplete the Ozone Layer;
- endangered or protected wildlife or wildlife products, as specified in the 1975 Convention on International Trade in Endangered Species or Wild Flora and Fauna;
- any other product or activity deemed illegal under applicable local or national laws or regulations or subject to internationally agreed phase-outs or bans as defined in global conventions and agreements;
- arms (i.e. weapons, munitions or nuclear products, primarily designated for military purposes); or
- radioactive materials (excluding medical equipment, quality control (measurement) equipment and any equipment in which the radioactive source could reasonably be considered to be trivial or adequately shielded).
- Production of, use of, or trade in unbonded asbestos fibres.
- Unsustainable fishing methods such as blast fishing and drift net fishing in the marine environment using nets in excess of 2.5 kilometres in length.
- Prostitution.
- Any of the following1:
- Gambling, gaming casinos and equivalent enterprises
- Tobacco or Tobacco related products
- Pornography.
The restrictions in relation to these items applies only to the extent that such activities, products or sectors are, or are intended to be a significant source of revenue being more than 10% of their consolidated balance sheet or earnings.
Except, in the case of tobacco production only, with an appropriate timeframe for phase out.