developing criteria Our starting point The approach for developing criteria is defined in the introduction to the Climate Bond Standard.4 To the maximum degree possible, it aims to adopt a positive technology

specified in the relevant documentation of the specific transaction (e.g. Final Terms of the relevant SLB). The Issuer will notify the investors of the achievement or not of the SPT as soon as possible and in

its new manufacturing and distribution sites, and retrofitting renewable technologies into existing estates, whenever possible. 2) Choose to purchase green tariffs when making a direct purchase of

as integrated a manner as possible. Divergence of Materiality Approaches: Financial materiality, Double materiality, Multi-stakeholder interpretation of materiality, or Dynamic materiality. https

and intensity (both economic and physical intensity) metrics to measure progress on net zero. From 2030, for unabated emissions which are not possible to neutralize through emissions reductions actions

Scope 3 (if possible), by using GHG protocol methodology. How metrics are integrated with remuneration policies? How each metric is calculated? c) Climate-related targets: Describing targets used for

concern about the possible negative impact if they join the project and have to disclose the adjustment information. No adjustment 17% 1- 5 adjustments 33% More than 5 adjustments 50% 10.52 transactions per

make it possible for corporations to decrease the cost of capital and to facilitate their access to the capital market. This is of significant importance in today’s globalised capital markets

requirements specified in Part C of the Climate Bonds Standard. Note: A wide variety of climate-related objectives are possible. These can vary from increasing the installed capacity of low carbon assets, such

, using a novel measure made possible by machine learning. Second, our research is aptly conducive to the literature on corporate culture. Previous research has looked at corporate culture from a