) Expectations Ladder and Guidance provides investors with clear expectations for issuing and implementing comprehensive climate action plans, including steps investors can take to support the goal of a net zero

arise and consequently damage the trading confidence and investors themselves.    Regarding the next 15-year perspective, the Secretary-General said: “It is difficult to make a clear-cut prediction while

checklist to: 1. Identify clear boundaries and critical interdependencies between the infrastructure and the system it operates within 2. Undertake a risk assessment to identify the key physical climate

contribute to good stewardship and promote the delivery of the institution’s or its clients’ investment objectives. They should provide a clear rationale for their approach. 4. The Financial Services Authority

become apparent, that an investment scam or fraud has taken place. • Recognises that “low risk, high return” investments do not exist.

rotation of key audit partner in accordance with the Code of Eth ics for Professional Accountants with clear details on the consideration of time-on period and communicate to the relevant individuals

company’s expense. 2.0 Leadership and independence 2.1 Chair and CEO The board should have independent leadership. There should be a clear division of responsibilities between the chairmanship of the board

of responsibility for ultimate investors, such as pension fund trustees and representative boards, should be aware of their primary oversight role. They should be clear about the objectives of their

transactions. The board should adopt an ethics and conflicts of interest policy consistent with applicable law and standards (including fiduciary duties), and establish clear guidelines and procedures for

underwriters by moving the market towards expected approaches to structuring and disclosures that will facilitate credible transactions. The SLBP recommend a clear process and transparent commitments for issuers