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
: 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
mistakes is increasing. The auditor may re-evaluate risk levels of the client and understand client’s risks better. Firm size also has a negative relationship with the number of adjustments detected by
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
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