, toys, materials, and monk robes. With today technologies, the “loop” can be closed. If we give up our convenience and comfort, we then can tackle this plastic waste problem. Plastics will be handled

sluggish economy, leading to cancellations of some of our long-term contracts. To address this issue, we have been relentless in identifying new clients to replace those cancelled contracts. FINANCIAL

. • Increased shared service centers used by large engagements and international groups • Revenue recognition • Internal controls over financial reporting : auditors too often are not identifying appropriate

interest properly, and prioritize advancing the best interest of clients by identifying potential conflicts of interest in various areas such as the management structure, work system, control and risk

are essential and notably aimed at identifying specific target audience and groups in needs for dedicated financial education approaches such as micro and SMEs. Such national strategies should be based

. Shareholder proposals on climate, investors’ voting guidelines on climate 4. Regional decarbonisation pathways / regional energy sector roadmaps 5. Identifying engagement entry points and leveraging on local

• Identifying time horizon • Linking the risks and opportunities with financial impacts • Using climate scenario(s) to test strategy resilience • Can be qualitative or quantitative • Can start with internally

. (c) Addressing significant matters arising during the engagement, considering their significance and modifying the planned approach appropriately. (d) Identifying matters for consultation or

CertifiableNot Certifiable Summary of the criteria 5. Has the issuer fulfilled the requirements as part of the Adaptation & Resilience Checklist? This includes: • Identifying clear boundaries and critical

Business goal served by GHG accounting Managing GHG risks and identifying reduction opportunities • Identifying risks associated with GHG constraints • Identifying cost effective reduction opportunities