, and expertise. For example, where the complexity of a security or the structure of a type of security, or the lack of robust data about the assets underlying the security raise serious questions as to
certified investments in these technologies do not result in net carbon savings will be insignificant (both in terms of extent and time horizon). This assumption will be kept under review as the Standard
forests are forest areas with many of the principal characteristics and key elements of a native ecosystem, such as complexity, structure and biological diversity, including soil characteristics, flora and
account of nature, scale, quantity, complexity and diversity of businesses and services, as well as acceptable level of risks relevant to such businesses and services. 2 In case where any material change is
and sufficiency as stipulated under the first paragraph, it shall be taken account of nature, scale, quantity, complexity and diversity of businesses and services, as well as acceptable level of risks
whether or not the company (and its management) have complied and, if not, the extent of, and reasons for, non-compliance. (i) Governments in each country should adopt measures to ensure the independence
complexity of audit engagements. Audit firms with high staff per partner and staff per manager ratio may perform an in-depth analysis on the necessity of the process to ensure that work of less experienced
2 is allowed to give advice to investors about capital market products with non-complex features and investment units or debt securities with high risks or complexity, e.g., investment units of mutual
of trading volume, a number of listed companies along with the introduction of new financial instruments and complexity of management strategies. Assessment criteria must therefore be adjusted in