set out below is not meant to be exhaustive and may be updated and revised from time to time. These FAQs are only for general reference and do not constitute legal advice. Compliance with all the

lagged (even as of the reporting date) • Do not reflect latest events Source: Dimension, Dimensions of Higher Expected Return and Strategic Beta, Dec 2013 38Source: Strategic beta: a deeper look at asset

of Corporate Practices, 2022 25 https://www.globalreporting.org/news/news-center/asean-companies-get-serious-about-climate-change/ Companies mentioned these corporate climate “Governance” dimension in

Climate Bond, subject to meeting the Criteria described in Chapter 3. The first column in Table 1, ‘Eligible activity types’, gives an exhaustive list of all the activity types that are within scope of the

b. the calculation methodology Paragraph 4.1.6 (ii) Necessary 1 This checklist is not exhaustive and does not preclude any mandatory reporting obligation required by laws, regulations, or market rules

. Relevant Ethical Requirements The exhaustive policies and procedures regarding the ethical requirements increase the reasonable assurance to the firm that both firm and its personnel shall be able to abide

they be taken as implying any indication, assurance or guarantee that the assumptions on which such future projections, expectations, estimates or prospects have been prepared are correct or exhaustive

purposes and is not an exhaustive list of every possible asset or use of proceeds that would be eligible. Although Table 1 categorises these assets and use of proceeds across a number of sub- sectors, it is

meeting the Criteria described in Section 3. Table 1 is provided for illustrative purposes and is not an exhaustive list of every possible bioenergy asset or project that would be eligible. The assets in

definition or exhaustive list defining the issues or factors that are covered by the concept of "ESG" (Environmental, Social, Governance). If not indicated otherwise, 'ESG' is used interchangeably with the