Global Reporting Initiative 2018

Global Reporting Initiative

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 Global Reporting Initiative 2018

Table of Contents
Review Concepts:.......................................................................................................................4

Definition of TBL and SD:....................................................................................................4

Environmental....................................................................................................................4

Political:.............................................................................................................................4

Economical:........................................................................................................................4

Environmental economics..........................................................................................................5

Manufacturing............................................................................................................................5

Technology.................................................................................................................................5

Energy........................................................................................................................................5

Transport....................................................................................................................................5

Business......................................................................................................................................5

Income........................................................................................................................................5

Architecture................................................................................................................................5

Importance of TBL over the traditional Economic bottom line:............................................5

Strong and Weak Sustainability:............................................................................................8

The significance of TBL in Sustainable Development:.............................................................8

The significance of TBL in Sustainable Construction:..............................................................8

Definition:..............................................................................................................................8

Discussion on SC using each bottom line:.............................................................................9

Consideration of lifecycle approach:...................................................................................10

Good construction and SC:..................................................................................................10

4. Sustainability Report:...........................................................................................................11

Introduction:.............................................................................................................................11

Overview of the company:...................................................................................................12

Strategies and Analysis:...........................................................................................................13

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Organizational profile:.............................................................................................................14

History of company:.............................................................................................................14

Operational Structure:..........................................................................................................14

The scale of organization:....................................................................................................15

The range of the Products:...................................................................................................15

Reporting Parameters of SD construction:...........................................................................15

Governance, commitments, and Engagement:.....................................................................16

Management approach:........................................................................................................17

5. General challenges in using the Triple bottom line for sustainable development:..............17

Social Measurement.............................................................................................................18

Lack of integration...............................................................................................................18

Challenges and opportunities in SC.....................................................................................18

Corporate Sustainability:......................................................................................................19

Environment:....................................................................................................................19

Society:.............................................................................................................................19

Choosing raw materials:...................................................................................................19

Incident and accidents:.....................................................................................................20

Challenges and issues in reporting sustainability.....................................................................20

Conclusion................................................................................................................................21

References................................................................................................................................22

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Review Concepts:

Definition of TBL and SD:

TBL or Triple Bottom Line is also known as 3BL is associated with three main parts- Social,
Environmental and Financial. A few organizations have adoptee the TBL framework to
discuss the work and the performance in a broad way to increase the business value system.
In traditional business, the bottom line refers to be either profit or loss of the company From
last 50 years the environmentalist is trying to get the justice with the help of social justice
advocates to make a broader definition of the bottom line into public consciousness (Ahi and
Searcy, 2015). The concept of TBL meets the demands that a company’s responsibility is to
stay with stakeholders, not with the shareholders. The triple Bottom line has consisted of
social equity, economic and environmental factor. The phrase 3p or People, Planet and profit
describes the triple bottom line and the goal of sustainable development.

Sustainable development is the idea that refers to the system makes the process of
development and make sure that the environment is not getting harmed. There are four basic
steps need to be followed while working on the idea of sustainable development (TILT,
Unerman and RINALDI, 2014). These are:

Environmental: The concept of sustainable development works in the ecology or on the

environment where we reside. The basic idea comprises the basic elements of nature- water,
air, and sol, these should not get harmed in any respect. It also includes the human ecology
took the ethics to govern humanity and are of primary importance. Sustainable agriculture
also plays an important role and an important element to be included in the sustainable
development. It refers to the indulging of environmental practices like mixed farming,
agroforestry, multiple cropping, etc

Political: To make the indicator of sustainable development, the idea of politics comes into
the play, which is affecting the practice of public policy making. The scientific reasons make
the aid o measuring the efficiency of the policies of the public by developing metrics for the
sustainable development.

Economical: To provide better facilities for human beings, new ideas were being introduced
to take care of nature economically and efficiently. Actually, the ecological factors are
affecting directly over humans and on the society, which makes the retardation of the growth.

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The factors that responsible according to ecological aspects and needed to be added to the
factors of sustainable development are:

Environmental economics

Manufacturing

Technology

Energy

Transport

Business

Income

Architecture

Importance of TBL over the traditional Economic bottom line:

Economic variables deal with the bottom line along with the flow of money. It may affect the
expenditures, taxes, business diversity factors. Few categories, which may get affected after
the changes in the economic bottom line, are:

Economic: The economic credentials are counted based on managed and calculated tax; it is
totally abiding by the government rules. It is calculated based on the total amount of tax and
services to be paid to the government of any country in a financial year. The amount of taxes
reflects the aspects of sustainable development socially.

Environmental: The environmental aspects are made according to the sustainable

development and are calculated by collecting the data on the natural resources and according
to the pattern of usage. According to the reports, the number of resources being taken for the
project purpose is being counted on the sustainable development and it is being reported that
the officials are taking the report of the resources being wasted or the resources being used in
the development by the constructor.

Social: The social aspects of the lifestyle are to be a part of the social community. By
analyzing the social conditions of the country it can be calculated and to make some

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determination on the small scale of a community. The basic structure that affects the social
conditions are the indexes of salaries, welfare, it also includes the data and conclusions. The
social development is totally dependent on the basis of skilled jobs and also for the authority
to take care of the employees and ensure the work of policies are the same for all.

Food: Food is categorized as the most important aspect of the sustainable development and
the factors that are considered as the security to maintain the community and to make sure
that all the food that is provided are enough to all. In case the needs are insufficient, it may be
considered as the situation of lack of food and security that’s an important parameter of
famine.

Agriculture: The idea of sustainable development is indirectly dependent on the matter of

agriculture, though agriculture is related to food. The practice of sustainable development, in
this case, depends on the biodynamic farming or mixed farming or crop rotation processes;
here sustainable development is used to decrease the use of chemicals and fertilizers on the
crops to make more products.

Education: Education refers to the skills and knowledge of the individuals. It is counted on
the basis o the literate and illiterate people in a population of any country and also the main
requirement is the basic elementary education of those peoples. It is also considered about the
fact that any particularly skilled people or how many skills doe any person have that they are
going to get more priority.

Arts: Arts are considered as an important idea of the sustainable development because it is
directly related to it and also reflects the indexes of the major community. By practicing art it
id very way to make the calculation of the rejuvenation and a few stress management
methods are also done. In this art, there are different co-curricular activities like playing
music, painting, and many other creative manners which are very helpful.

Governmental: The aspects from the governmental offices are related to the policies that are
made for the people. It includes the policies like that are beneficial for the people through the
sustainable development. In the policies, there are few more benefits given for the people like
minimum wages policy to everyone, Right to education given to every child and food
security for every people. The citizens are informed to follow the certain rules and are
responsible for every mistake because all the money are coming from those taxes and
protection of public property, the government will do all the necessary things but people had

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to follow the rules and regulations set by the government. The government will be
responsible if any issues occurred during the implementation of these policies and any kind of
violations made by anyone will be punished or it’s a punishable offense.

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Strong and Weak Sustainability:

Strong sustainability refers to the ‘human capital’ and ‘natural capital’; both are
complementary but non-interchangeable whereas contracting the weak sustainability it is an
idea within environmental economics which reflects the ‘human capital' but it can substitute
or replicate ‘natural capital'. In case of weak sustainability, human capital incorporates those
resources like infrastructure, labor and knowledge and the natural capital comprises of
environmental assets like fossils fuels, biodiversity, and other ecosystem services. In very
weak sustainability the stock of man-made capital and natural capital remains constant all
time. Strong sustainability accepts the condition that there are certain conditions or functions
which couldn't be duplicated by human or human-made capital.

The significance of TBL in Sustainable Development:

After defining the TBL or Triple Bottom Line and the sustainable development in the above
part, let’s now discuss the significance of TBL in the sustainable development (Chamberlain,
2017). The survey was designed to ensure adequate representation as well as the diverse type
of jurisdiction. The ideas of the sustainable development and the principles of TBL are totally
correlated to each other; to explain the relationship a few calculations are made by analyzing
the level of sustainable development, which is practiced by organizations and also by the
government globally (Calabrese, Costa, and Menichini, 2016).

The significance of TBL in Sustainable Construction:

Definition:

Sustainable construction is aimed to meet the needs of the present days for housing with the
help of sustainable development without comprising or changing the abilities of the future
generation.

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Discussion on SC using each bottom line:

One can use sustainable construction by understanding the three P in the following way:

People: During the discussion of sustainable construction it is found that the need o
contractor, manufacturer, and suppliers are one and accordingly it will make some impact
over those people who were affected by the environmental performances and their duties in
such a way so it remains protected. Depending on the construction process makes the effect
on those part of lives and their surroundings too, but it is very important to keep in mind that
the process of construction shouldn't harm the lives of those people. The local community is
getting affected by the basic problem in a positive manner by hiring local laborers,
contractors, designers as well as the shortage of products and suppliers in an adequate way.
The people those are not involved in the construction due to a long time is taken to complete
the construction getting affected indirectly. This can be reduced by improvising the
transporting methods and the processes being done in the construction. The most important
part of the construction is to keep the environment-friendly and safe for every person working
on the construction site. The laborer's safety is very much important and should be the first
concern to look at.

Planet: To maintain the environment a good harmony is very important. Every step of the
construction should be taken seriously and with great priority to protect every single
environment close and visible. Construction should be planned from the beginning of the day
next to the design and up to eventual completion. In the construction process, the waste
reduction, water management, and recycling are the key points to be followed. In the matter
of sustainable construction, the process is very important to e discussed in detail. It is
suggested to use the environment-friendly products and to also to keep the financial part in
mind so in every respect the construction get over and all the aspects must be followed.

Profit: In the case of sustainable construction, the company must be sure regarding the
undertaking of the project and the profits should be ensured after following all the aspects of
sustainable construction. The profit in this sustainable construction is not limited and one
more condition is there that the project should be overall good and for the development of the
company as well as the globe in general.

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Consideration of lifecycle approach:

To get the whole picture it is very important to extend the thinking of the life cycle approach
to encompass all three parts of the sustainability. The three main parts are the i)
environmental, ii) economic and iii) social. It means in this phase, the social issues,
environmental and economic discussions to be done (Feng, 2013). This life cycle approach is
preferred as the best technique to make the assessment and the potential environmental
impacts of that product. It is a costly technique as all quality needs to be maintained in this
project, for better alignment the researchers are researching for the better alignment of the
process and to make it more perfect.

Good construction and SC:

The main objective of the sustainable construction is to make the environment ecologically
friendly by using harmless products to nature. To improve the construction process recycling
plays an important role. Depending on the site of the construction, the profit can be obtained
from the construction by providing maximum comfortable conditions in an efficient way.
When designing the development of the construction, the factors to be analyzed like
management of water, transportation or to promote the maximum savings on the energy of
preservation of limited resources like coal, fossil fuels, etc. By using the right materials and
by avoiding serious threats it can guarantee a healthy and comfortable the necessary criteria
to attain the optimal comfort.

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4. Sustainability Report:

Sustainability report can be defined as a report of the organization or the company about the
financial, ecological and the social impacts, which is caused on daily basis. It is also reported
the present value and the governance model and exhibit the link between its plan and its
assurance to a sustainable world economy (Gouchev, Knowles, Sharp, Psaltakis, and Lauro,
2017).

Sustainability report can help the companies to measure social, environmental or their
economic performance after that the company set their goals so that they can manage the
change more successfully. This report helps the organization to communicate their
sustainability performance and its impact, which can be both negative and positive.

Introduction:

Every year the company SD Construction publishes the sustainability report to make people
understand how the company is working on the sustainability development. In this
Sustainability report, SD construction will make the report according to the GRI (Global
Reporting Initiative). This report will describe the work done by the company on the
sustainability matters. This year the report will follow the current guidelines of the GRI. As
the SD construction has signed the UN Global Compact, the sustainability report also helps
the UN to see the improvement of the company on the ten principles of the UN global.

Besides that in the sustainability, the report of the company the annual report is also
mentioned in the same report. Apart from that, more information is also available on the
website of the company just visit www.SDconstructionworld.com

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Overview of the company:

SD construction is one of the leading companies in the world. The field of expertise of the
company is Construction as well as the civil engineering. The company is having more than
25000 employees across the globe. The company generates the revenue of 55 billion $. SD
construction is a versatile company as it handles the small local projects as well as multi-
dollar company projects. The head office of the company is in the Skane, Sweden. Moreover,
the company has many offices around the world. The company has 40000 shareholders as
well as the company is having 15% female employees.

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Strategies and Analysis:

The company will adopt the competitive strategy. The

company will aim for the market in which many
people need to build the houses. Therefore, the company

About company

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will aim to provide high-quality houses for their clients at a reasonable price. To achieve that
amount of quality the company needs up to date machinery for their construction activities.
The company does everything based on the core values and the vision of the company. SD
construction operates their business in a developing and reliable manner. Sustainability is the
very much vital issue for the SD construction as because the company is getting the
competitiveness in the changing world and the world is affected by the urbanization and
digitalization. Since the company has the sign, the UN Global impact the company has
focused on the growth of the sustainability. The company has included it in every part of the
operations. It has included in one of the six group strategies to develop the business, which is
mentioned below:

An operation that is cost-effective

To develop the SD construction’s customer relations

To provide the best workplace

Long-standing profitable procedure

To put the Sustainability in the operations of SD Construction

Brand name should be seen and heard.

The company has divided the management into three parts, who looks for the safety, quality
and the environment. All the three management has certified by the ISO and their guidelines.
The company concentrates on the development and it offers the best workplace in the
industries that provide the safety among the employees. To achieve this it requires systematic
working to strengthen the safety culture of the company. The company also plans to offer the
most satisfied customer base as well as it will make a profit among them. The company
always do surveys to get the correct feedback from the customers. SD construction plans to
cut the prices of the operation to get more profit and to sustain the business. The company
also work in the ethics, against the corruption, this will help the company to build the
relationship of confidence, and it will prevent the brand damage as well as it will save the
companies environment.

The company’s operations are influenced by and influence other parties too. It is important
for the company to find the challenges that can affect the company, society, employees, and
the customers. To understand the expectation of the stakeholder the company organizes the

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get together with the stakeholders. The meeting focused on how the stakeholders can come
up with the company to contribute to a sustainable society.

“The CEO of SD Construction said that the company is getting a strong housing market
conditions in Sweden as well as the world. As many countries are focusing on the house
building for their citizens. It shows the company will get the new projects and the company
will get the opportunities in the future. This will make the stable market for the company. The
financial position of the company is getting stronger day by day”.

Organizational profile:

History of company:

As per the documents of the company, SD Construction has been established in 1988 that
means it has been 30 years since the company has started its operation. By then the company
has overtaken many big names in the same field. Moreover, the company is capturing a huge
market under its belt, and now become one of the biggest names in the construction business.
One of the biggest achievements of the company is that it is able to hold their employees for a
longer period.

Operational Structure:

The CEO who is at the top of the management operates the company; under him, there are
many employees or managers, which operates their individual department. there is a separate
department for the BAC that is Business area construction, civil engineering and for the
business area for project development.

Operational hierarchy

The scale of organization:

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After its launch, the company has increased its brand name, as well as the company, is getting
many projects. Since then the company has around 4000 projects including the designing
modeling as well as the construction that is a huge amount. The company has generated
around 55 billion in revenue and it has around 25000 employees all over the world. The
company has made many trusted clients in Sweden as well as in the world. The company also
got the appreciation from the Swedish government for their work.

The range of the Products:

SD constructions deliver the various ranges of projects and services for their clients. The
company provides designing and modelling of the building as well as the construction. The
clients of the company are from many backgrounds like aviation, education community as
well as the commercial sector. As the company has many offices around the world, it is easy
for them to take any proposal from any countries. SD construction offers various services and
support to the customers.

Reporting Parameters of SD construction:

Product Cost Quality Quantity Time

Cost planning of N/A Cost-effective 08 clients 1 month
construction
Designing of It would require Modern design 1 project 1-2 months
construction around 1 million
to 20 million
Construction of The cost will be Superior quality 1 project 6-8 months
building around 1 million
to 130 million

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Governance, commitments, and Engagement:

The company follows the rules and regulation of the country. The company needs to follow
those rules, as it will affect the company business if they do not follow. They are also
maintaining the internal and the external environment where they are operating their
business. Besides that, it can be seen that the company also follows two more governance that
is corporate governance. In the corporate governance system the owner, make the decision of
the company whether it is directly or indirectly, as well as the company is having a set of
rules and regulations or policies that the BOD or the executive administration decides it.
Apart from that, the companies should follow the external laws and regulation such as the
company Act.

Corporate governance in SD construction

The company is currently engaged in many governments as well as some private projects,
which show the positive relationship with its clients, apart from that the company also
commits in the social welfare by providing educations for the young people as well as the
making community building for the locals. In SD construction, the company holds an annual
general meeting for the stakeholder s where they choose the correct decision by voting. The
shareholder asks a question about the projects as well as they give their opinion regarding the
business.

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Management approach:

In the company management team, is one of the important part of the company. The
management team carries out all the important decision and the activities. In SD the
management, the team does construction activities like the construction as well as the
maintenance of the sustainability work. In the management team, there are the board of
directors as well as the team of management who design and construct the plan of the
company. SD Construction management approach or we can say the goal of the company is
to do the work in the budget and to do in the provided time. Any project is done in the same
way to ensure a huge amount of profit. For that, the company provides the training to the
employees.

5. General challenges in using the Triple bottom line for sustainable

development:

Sustainability is considered the goals of the company. John Elkington is the founder of the
theory of Triple Bottom line as John wanted to know about the performance of the American
corporate business in the mid of 1900s. He designs the accounting framework called Triple
Bottom Line (TBL). The TBL does not even calculate the profits and the return on
investment it also calculates the environmental and the social dimensions.

TBL is an accounting framework that includes three proportions of performance. That is

social, environmental and the financial. The Triple bottom line also includes the 3P’s that is
people, planet and profits.

There are few general challenges while using the triple bottom line in the sustainability
development. First will be the measurement of the TBL:

TBL can be complex while measuring. The company measures only the intangible assets
such as loyalty or status can be unclear, and it challenges to connect changes in these areas to
split actions in the short term [ CITATION Kau12 \l 16393 ]. the management should take
several choices to make constantly, again and again in order to expand their measurement and
reporting system.

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Social Measurement

The first limitation, which the TBL faces is the social measurement, before understanding the
limitation in details the beginning of the Global Reporting Initiative and its guidelines need to
be discussed to understand the framework to reveal this restriction. GRI is the largest and
broadly accepted structure for reporting the corporate sustainability. The GRI has its own
guidelines of G3. These guidelines can be applied to the organizations of different size and
different locations (Saleh, and Alalouch, 2015). TBL does not allow to prioritizing the
requirements among the different stakeholders. TBL does not even provide any formula or
any methods in its framework that can combine across TBL principles. Moreover, there is no
quantitative outline that is combined or provides across the legs of TBL. The approach of
TBL incorporate in terms of reporting has increased the questions as well as the confusing in
revenue maximization.

Lack of integration

The TBL approach does not address all the concerns, which is articulated by the peoples who
the beneficiaries are of calculated and project-level responsibility. These concerns hardly ever
fit into the economic or in the social categories (Yusof, 2018).

Challenges and opportunities in SC

Sustainable construction is the division of the construction industry. Green construction and
eco-friendly ethics are combined together to make a healthy environment. The key principles
of SC are as follows:

 Increasing reuse of resources

 Reducing Resource usage
 Using recyclable and renewable assets
 Securing Nature
 Creating Healthy and safe environment
 Creating quality in constructions

SC considers three major aspects namely social, environmental and economic issues. The
most important factor is an economic issue which includes reducing maintenance or operating

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costs, creating jobs, increasing production and competition (Park and Chertow, 2014). The
environmental issue deals with the construction, deconstruction, design, and operation or
maintenance those impacts on ecosystem such as water resources, lands, waste discharges, air
discharge and many others. The social issue deals with the improvement of life values.

There are several challenges in SC, such as:

Corporate Sustainability:

Companies cannot avoid their environmental responsibility. However, in order to increase

production as per demand, often they violate some policies (Ioannou and Serafeim, 2017).

For constructing the new building and increasing the living area, so many natural resources
are harmed on daily basis. Contractors, manufacturers, suppliers – all of them are somehow
impacting the environment (by destroying trees to make construction structures).

Environment:

To make a sustainable construction, the impacts must be minimized. It can be done by

effective planning and designing the construction site.

The proper drainage system, storing rainwater, reduction of waste, recycling the materials are
some factors in creating a sustainable environment. Additionally, some specialist workers
must work to make an effective SC (Keeler and Vaidya, 2016)

Society:

It is important to make the building after considering both positive and negative impact in the
society. Local workers and contractors must work to make a successful proactive structure. In
addition, the transportation of raw materials should be carefully monitored. The material
suppliers should be careful about noise pollution (Pacheco-Torgal 2014).

Choosing raw materials:

The materials must be wisely selected for sustainable construction purpose. These materials
can involve:

 Fire resisting steel

 Steel made roofs and pipes
 Recyclable concrete and copper structure

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Incident and accidents:

An accident can happen in any part of the world. To minimize risks, effective risk analysis
must be done. Safety guidelines and precautions must be followed in the construction site to
keep the work site safe for the workers. Also, some incidents can happen intentionally or
unintentionally which have severe effects on nature (Ogunbiyi, Goulding, and Oladapo,
2014).

Challenges and issues in reporting sustainability

Sustainability reporting is intended which increases the public trust and efficiency and
reduces the chances of risk. It also helps to increase the confidence of the stakeholders. There
are several challenges and issues in reporting the sustainability (Holden, Linnerud, Banister,
Schwanitz and Wierling, 2017)

Many companies still face some challenges in sustainability initiatives because the
management is not able to apply the sustainability in all of its construction and services. In
the case of the construction company, it is hard not to spread pollution as the company is
related to the construction and while making building it will spread pollution. This will take a
lot of challenge on the association to meet the ecological criteria (Hussain, Rigoni, and Orij,
2018). The company must think about other solutions to reduce the impact of the work. The
company and its management must do some work or programs for the safety of
environments. However, not all this work will improve their performance in the sustainability
initiative, as the company has to work in building materials, which causes air pollution. The
company has to face these least challenges and issues. These are some of the issues while
reporting the sustainability (Mokhtar, Mahmood, and Che Hassan, 2015).

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Conclusion:

Based on the project, one can understand the importance Triple Bottom Line strategy,
Sustainable development, and Sustainable construction. The project also focuses on the GRI
(Global Reporting Initiative). There are a number of companies that are working on the
sustainable development. The organizations are getting success after doing work on the
sustainable construction. The company has to implement reusable raw materials for
construction. The planning must be effective so that the nearby environment could not get
affected during or after construction. The company has to take some initiatives to reduce
harmful materials used in construction purpose. The main purpose is to make an eco-friendly
construction with proper drainage systems and also should not pollute the air. So it is
recommended to use renewable resources for making a sustainable construction.

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