level of transparency, requiring that the post issuance verification of the issuer’s performance against these targets be made publicly available. This can consequently expose the issuer’s strategy, goal
waste. We launched the pioneering industry measurement, the Sustainable Basket Metric1 to enable us to understand the end-to-end sustainability impact of the average UK shopping basket. The Sustainable
number of pages • Language: Concise and easy-to-understand language shall be used. If technical terms are used, further explanation thereon may be added at the end of the factsheet. • Font: The management
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
more informed, investors should understand key information of mutual funds. In addition, low-cost and rule-based investment strategies such as Strategic Betas have been gaining popularity in many markets
with lower impacts and expect transparency. • National aspiration and commitment Many countries around the world have made commitment for Net Zero Emission at COP26. • Severe effects by climate change
is neutral with respect to the tool, approach or initiative that investors may choose to adopt and serves as a ‘self-assessment checklist’ for investors to identify where progress has been made and
industry or societal trends through pursuit of specific E, S, or G themes (“Thematic”); 3) strategies where investments are made with the intention to generate positive measurable social and environmental
refer to the quality of the original financials statements prepared by the preparers. This study investigates the financial statements adjustments made by auditors and financial statements preparers after
regulatory objectives include: to maintain and promote the fairness, efficiency, competitiveness, transparency and orderliness of the securities and futures industry; to help the public understand the