reporting on available scope 1, 2 and 3 emissions in all jurisdictions at least annually. Any omissions should be explained. Obtain third-party verification of emissions reporting. Portfolio Assessment

social and governance (policy-related) indicators showing very good disclosure levels. Certain of the clear gaps in disclosure can be partially explained by applicability. For example, questions related to

. In the case where it is appropriate or necessary, the SEC Office upon approval of the SEC may revise or modify the operating plan; in such regard, the provision in the first paragraph shall be

of the SEC may revise or modify the operating plan; in such regard, the provision in the first paragraph shall be applicable, mutatis mutandis. The operating plan of the SEC Office under the first

management and drought warning • Planting / removing vegetation explicitly to modify water temperatures, evaporation rates, runoff patterns Water Infrastructure Criteria under the Climate Bonds Standard

modify or change the conditions already specified. Division 2 Supervision of Business Operation ________________ SECTION 57 In managing a trust, a trustee shall have appropriate operating systems to: (1

circumstance as provided in the first paragraph, the SEC may modify or change the conditions already specified. Division 2 Supervision of Business Operation ________________ SECTION 57 In managing a trust, a

receiving a transfer of securities between each other. SECTION 244/7 No person shall place, modify or cancel a securities trading order through the securities trading system of the Stock Exchange or the over

for undertaking trust business. In cases where there has been a change in the necessary circumstance as provided in the first paragraph, the SEC may modify or change the conditions already specified

Activity report 2015 En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2015 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2015 Contents Executive Summary ....................................................... Quality Assurance Review Panel ................................... Activities for Enhancing Audit Quality ............................ Summary of Audit Inspection Results A. Firm Level ............................................................ B. Engagement Level ..........................