professional development of individuals who have direct responsibilities for the preparation of financial reports. The relevant bodies should also consider the arrangement of in-depth, industry-specific
/timeliness of the research • Evaluation of the objectivity and independence of the recommendations 10 MATERIALITY Governance Climate Change Location Company-specific Sector/Industry Investment Horizon CFA
potential conflict of interest is unique or specific to a credit rating action with respect to a particular rated entity, obligor, originator, lead underwriter, arranger, or obligation, such conflict of
under (1) shall not be more favorable than those offered to the shareholders on that particular issue. In the case that the offer for sale of securities under Paragraph 1 is the offer for sale of newly
from agriculture. Alignment with a 1.5°C world refers to the Paris Agreement long-term temperature goal, as expressed in relevant IPCC reports, in particular the IPCC Sixth Assessment Report (AR6) and
are informed about the climate- related issues and how they monitor the targets and performance • Delegation of the responsibility to a particular executive or different executives? • Whether asset
purposes only. • Manulife IM has developed an in-house view on the materiality of certain ESG issues to specific industries (based on the SASB materiality framework) • A series of industry-specific ESG
specific purpose” means any mutual fund established under the following Notifications: (1) Notification of the Capital Market Supervisory Board regarding Rules, Conditions and Procedures for Establishment
; “ mutual fund for a specific purpose ” means any mutual fund established under the following Notifications: (1) Notification of the Capital Market Supervisory Board regarding Rules, Conditions and Procedures
intensity meets declining amber thresholds for the Energy Sector with a prescribed sunset date (Table 11) • Life-cycle GHG emissions are calculated based on project-specific data using ISO 14067:2018 or ISO