interest properly, and prioritize advancing the best interest of clients by identifying potential conflicts of interest in various areas such as the management structure, work system, control and risk

are essential and notably aimed at identifying specific target audience and groups in needs for dedicated financial education approaches such as micro and SMEs. Such national strategies should be based

. Shareholder proposals on climate, investors’ voting guidelines on climate 4. Regional decarbonisation pathways / regional energy sector roadmaps 5. Identifying engagement entry points and leveraging on local

• Identifying time horizon • Linking the risks and opportunities with financial impacts • Using climate scenario(s) to test strategy resilience • Can be qualitative or quantitative • Can start with internally

. (c) Addressing significant matters arising during the engagement, considering their significance and modifying the planned approach appropriately. (d) Identifying matters for consultation or

CertifiableNot Certifiable Summary of the criteria 5. Has the issuer fulfilled the requirements as part of the Adaptation & Resilience Checklist? This includes: • Identifying clear boundaries and critical

Business goal served by GHG accounting Managing GHG risks and identifying reduction opportunities • Identifying risks associated with GHG constraints • Identifying cost effective reduction opportunities

an action performed in a fair manner and sufficiently disclosed to the unitholders in advance, and the acknowledging unitholders have not expressed an objection; (4) provision that in the case that the

principles for governments to follow in developing their regulatory frameworks, recognising the importance of supervisory, regulatory and enforcement authorities in ensuring effective implementation. Broad

procedures are not comprehensive or not in accordance with the auditing standards, e.g. identifying and assessing the risks of material m iss ta tement , de te rm in ing materiality, and determining audit