certain feedstocks. This means that the Criteria cover bioenergy generated from different types of feedstock, including residues, energy crops and lignocellulosic biomass such as straw, with three
responsibilities. These responsibilities take different forms, extending from formal rights to exercise votes or to put matters formally in front of other investors, to informal scope for exercising influence on
operating in various jurisdictions. However, to take into account the different market, legal, and regulatory circumstances in which CRAs operate, and the varying size and business models of CRAs, the manner
Questionnaire A Monitoring the Firm’s Quality Management Policies and Procedures Firm's Reference /Guidance Notes Description A1 Does the whole firm perform inspection to evaluate its compliance with
national legislative frameworks, regulatory disclosure requirements or listing rules. As global guidance, it should be read with the understanding that local rules and cultural norms may lead to different
investment, impact investing, ESG engagement, stewardship, socially responsible investment (SRI) and sustainability investment will imply different activities for different parties. And, confusingly, sometimes
inappropriate exercising of professional skepticism. Our preliminary root cause analysis showed that each audit firm’s observations arose from different causes. For example, the absence of significant topics in
); (5) review procedures and processes in the management of information security incidents, after the testing under (4) is carried out, at least once a year; (6) evaluate the results of the testing under
) establish conditions and controls relating to information security in an agreement signed by both parties; (2) monitor, evaluate, review and audit service delivery of the outsourcee regularly; (3) re-assess