, calibration of the level of ambitiousness of SPTs, evaluated or assessed by third parties, such as specialised research providers or rating agencies, according to an established scoring/rating methodology

the use of proceeds is not a determinant in its categorisation. Regardless, in select cases, issuers may choose to combine the GBP/SBP approach with the SLBP. Thus, please note that SLB are not to be

core components of the SLBP. Regardless, in select cases, issuers may choose to combine the Green Bond Principles/Social Bond Principles approach with the SLBP. Transition bonds can be either green bonds

Little Helps Plan captures our approach to ensuring we are a responsible and sustainable business. It links directly to our purpose and our values. Every part of Tesco is involved. Business Overview. Tesco

regulator (e.g. bank’s RWA calculation) ▪ Challenges of issuing green bond • Impact reporting: Data of cross-border projects/assets based on different local standards require methodology adjustment to allow

and absolute carbon emissions (induced and avoided) 7, 13 Climate Change Mitigation Science based target initiative (SBTi), TPI, ACT, Sectorial Decarbonisation Approach Oil & Gas - Scope 1-3 GHG

Procedures W2 Business impacts C3 Business strategy F3 Risks and opportunities W3 Procedures C4 Targets and performance F4 Governance W4 Risks and opportunities C5 Emissions methodology F5 Business strategy W5

............................................................................... 20 Appendix 5: Management Plan ............................................................................................................................. 22 Appendix 6: Ecoregion approach

illiquidity stock characteristics in emerging market, the Stock Exchange of Thailand. The period to choose sample data are developed from the bootstrapping technique. The list of listed companies is ranked from

expenses are not understated. There should be substance over form. Any off-balance sheet items should be appropriately disclosed; e) be verifiable so that when a systematic approach and methodology is used