ITGC Elements 11 • Application: Interface designed to allow a user to store/retrieve data in a logical and meaningful manner and apply predefined business rules to that data. Examples include SAP
commensurate and meaningful; in which case it is recommended they state so clearly in their Second Party Opinion. 2. Verification: For green, social and sustainability bonds, verification may focus on alignment
sources, data, & methodologies for the intended users Include all relevant GHG emissions/removals Enables meaningful comparisons in GHG-related information Reduce bias and uncertainties as far as is
development) 9 3. Eligibility Criteria 3.1. Mitigation Component The simplicity of the Criteria enables rapid screening and meaningful monitoring and verification for assurance without transaction costs
and long-term interests of their clients and beneficiaries. Investors require meaningful, accurate, timely and comparable data to help them identify and manage their exposure to non-financial and other
providing fully integrated Offline-to-Online (“O2O”) Solutions, creating a seamless ecosystem and delivering meaningful customer experience. Currently, our ecosystem comprises of 1) Advertising platform
advertising, payment and logistics platforms. We turn data into meaningful consumer insights, enabling us to offer 360-degree advertising and marketing solutions. To provide an enhanced customer experience, we
, should deliver meaningful explanations that enable the reader to understand their approach to stewardship. In providing an explanation, the signatory should aim to illustrate how its actual practices
impacts from the relevant project(s). Such mitigants may include clear and relevant trade-off analysis undertaken and monitoring required where the issuer assesses the potential risks to be meaningful. 3
characteristics. It is recommended the variation of the bond financial and/or structural characteristics should be commensurate and meaningful relative to the issuer’s original bond financial characteristics. The