and the related impact, and timing of such impact, on the bond’s financial and/or structural characteristics; and • any information enabling investors to understand the time horizon of an SPT in

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