measure is also referred to as “tracking error” or “active risk”. More than two-thirds of the funds in the sample (198 out of 294) have adjusted R-squared value of at least 85%, suggesting that they are de

completed) 1. Directors, Management and Controlling parties are i) possess qualifications and not possess any prohibited characteristics or any characteristics indicating a lack of appropriateness to be

September 2017. Under the new regulation, the Group is obligated to pay the related taxes at changing excise tax rates based on suggesting retail prices in proportion to the sugar content per liter of which

("municipalities"), including suggesting individual transactions or trades and entering into such transactions. Any services CS provides to municipalities are not viewed as "advice" within the meaning of Section 975

company or entity. } Give the company clear guidance on what to respond to, and by what date. } Be explicit about why you need the information you seek, or why you are suggesting specific management or

and reporting practices. Across the assessed sample of companies there were good disclosure levels suggesting that companies are well placed to respond to requirements to manage and report on ESG issues