substitute for the guidelines in Items (6) - (7), for example, conduct regular inspection of mobile devices, or if an employee violates the rules, impose a penalty or remove the access right to application
adopts other measures that are sufficient and a substitute for its non-compliance with the rules or conditions to be exempted. In granting an exemption under Paragraph 1, consideration shall be given to
their Market Value when satisfying Clause 5.7 Climate Bonds Standard Version 3.0 Draft - Second Consultation 15 5.8. Additional Nominated Project & Assets may be added to, or used to substitute or
released financial reporting standards, or auditing standards. - Set out the policies to control and track the absent personnel or require the absent personnel to take the substitute course within the
company from complying with the rules and conditions to be exempted; (3) the management company has other measures that are sufficient and may substitute the compliance under the rules or conditions to be
under other laws incapacitating the management company from complying with the rules and conditions to be exempted; (3) the management company has other measures that are sufficient and may substitute the
without executing any substitute procedures to ensure that the auditors could fully comply with relevant ethical requirements. It is very important that the audit firms obtain all relevant information
unable to attend the sessions, the firms should track their absence and require that they attend the substitute course or study the recorded version of the sessions. This is to ensure that the personnel