, “Sustainability is becoming an increasingly important element of business strategy. It is being called for not just by shareholders and investors, but also the general public, which expects greater transparency and
Disclosures related to business sustainability Set of IMM tools and guidance provided Core foundational element for strong and credible sustainability disclosures Companies make meaningful contributions to
Questionnaire A.0 Risk Assessment Process for Relevant Ethical Requirements element Firm's Reference /Guidance Notes Description 1 What are the quality risks in ethical requirement element that the
business units (mass transit, media, property, and services) • September 2018, selected by Dow Jones Sustainability Indices (DJSI) Emerging Market • Selected as a constituent of the FTSE4Good Index Series in
auditor. Each element listed above is a crucial foundation of reliable financial report preparation; 3. Audit Committee and independent director: The audit committee and independent directors are considered
audit firms and the auditors have improved significantly on the overall audit quality and on each element of their firm-level quality control systems, compared to the results from the first-cycle audit
TSQC1 consists of six elements, all of which are important for the system of quality control, deficiencies in one element inevitably affect the working of others and resolving a weakness in one element
KPI(s) definition and SPT(s) (including calculation methodologies) and the potential variation of the SLB’s financial and/or structural characteristics are a necessary element of the bond documentation
relevant technology element Identify and assess risks arising from IT Understand, identify, and test relevant ITGC Conclude on risks arising from IT and determine audit response Evaluate deficiencies in ITGC
Source: TCFD Status Report 2022 ‘Governance’ is the most implemented element of the four pillars, while the largest proportion of the surveyed asset managers is in the process of implementing ‘Metrics and