emissions. Two distinct approaches can be used to determine the boundary of the organisation’s direct emissions: the equity share and the control approaches. Under the control approach, a company accounts for
arrangements. We refer to both non-executive and independent non-executive directors (also known as ‘outside directors’) throughout the Principles. This recognises the different approaches to board composition
transaction value, compared to all other approaches required by the Notifications on Asset Acquisition or Disposal. On the basis of the combination in value of the transaction with all other asset dispositions
intended to apply, with appropriate flexibility, to all investment styles and approaches. They are aspirational standards that the ICGN encourages member organisations and their peers to seek to adhere to as
thematic approaches. Certain dedicated green/social/sustainability bond funds may also consider sustainability-linked bonds that reference relevant KPIs and SPTs even when these are not combined with a “use
they are still in a developing stage. 1. Different approaches are used to measure ESG indicators. 2. The ESG data and reporting are not standardized. 3. There are many different criteria for the
covering all of the companies, entities, businesses etc within your reporting boundary. The GHG Protocol states that two distinct approaches may be used to consolidate GHG emissions; the equity share and the
approaches to governance practices. ICGN Members support the flexible application of this Guidance, and therefore the specific circumstances of individual companies, investors and the markets within which they
and enhance public's awareness of such projects domestically and internationally through multiple marketing communication approaches, including but not limited to the followings: a) Collateral
vary, so viewers and others utilizing information contained within a presentation are free to adopt differing standards and approaches as they see fit. Products and names mentioned in materials or