.......................................................... 4 2.3. Revisions to these Criteria ......................................................................................................... 4 3. Assets and Projects in Scope
be through climate mitigation impact and/ or climate adaptation or resilience. The CBS is made up of two parts: the parent standard (Climate Bonds Standard v2.0) and a suite of sector specific
threshold ................................................................................................... 9 Scope of emissions
expansion Innovative products and services Resilience 8 Pressures from all directions • Increasing national and international regulations For example: EU’s Carbon border adjustment mechanism (CBAM); Right to
and senior management Address climate risk by aligning the exposure with risk appetite and business strategy (e.g., through mitigation, adaptation, resilience, or transfer or hedging) Review and update
early action 10 70% How well are Thai companies accounting for emissions? Confidential. Do not distribute. 61% 34% Reported Scope 1 emissions only Reported Scope 1+2 emissions Reported Scope 1+2 and at
strategy for improving environmental performance and resilience. What is OpEx? Operating expenses (OpEx) are shorter-term expenses required to meet the ongoing operational costs of running a business. While
b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks C6.1, C6.3, C6.5 c) Describe the resilience of the organization’s strategy, taking into
.................................................. 25 3. Models for activities assessment ................................................................... 26 3.1. Scope of emissions
qualified opinions due to limitation on scope of audit imposed by the company management. EIC must submit to the SEC and publicly disclose the rectified and audited/reviewed financial statements urgently. The