Factsheet 1. Guidelines on the use of language, font and number of pages • Language: Concise and easy-to-understand language shall be used. If technical terms are used, further explanation thereon may be

required to be disclosed in Factsheet 1. Guidelines on the use of language, font and number of pages • Language: Concise and easy-to-understand language shall be used. If technical terms are used, further

Address Explanation on details of information required to be disclosed in Factsheet 1. Guidelines on the use of language, font and number of pages • Language: Concise and easy-to-understand language shall

: describe management’s role in assessing and managing climate-related risks and opportunities Fiduciary duty: clients rely on reporting/information from asset managers to understand how climate-related risks

Board and senior management, understand the just transition factors and/or receive training on just transition, to facilitate the development of internal processes and responsibility for ensuring a just

elements of the TCFD’s recommendations. - Information on methodologies and limitations should be stated so that the report users understand the data better. - Disclosures of metrics and targets can be

Accounting Standards definition of materials Connected information An entity shall provide information in a manner that enables users of general purpose financial reports to understand the following types of

the US which triggered anxiety among global investors, the worse-than-expected US economic figures, and the Federal Reserve’s monetary policy perspectives, especially concerns over low US inflation

, building confidence in terms of safety, and lowering anxiety of misappropriation of personal information, as well as cutting down physical contact with cash. • On the 8th May 2020, the company issued

for Gasoline from the west as a consequence of the fire incident and closure of the Philadelphia Energy Solutions refinery in late June 2019, combined with anxiety over major shortage after the attack