most cases, does not have specific thresholds, but it defines assets and activities that are considered green. These definitions tend to be relatively broad and less stringent than those of the EU or

quality control systems of the audit firms should be the main selection criteria, rather than the amount of audit fees. The results of the second-cycle audit inspections (2013 – 2015) suggest that both the

February 2015 in Istanbul, a draft of the revised Principles was presented and discussed at the G20/OECD Corporate Governance Forum in Istanbul on 10 April 2015 where they found broad support among