, property and water investments. It will also facilitate the issuance of bonds from issuers who would otherwise find it difficult to gain recognition for their low carbon investments. Investment-grade

billion relates to MSW23. The investment required to deal with future waste management within a 2ºC scenario is difficult to quantify, particularly as it is the capital cost that is of interest, that cost

Governance Other 1 2 Objectives The previous studies on the quality of financial statements use the final version of financial statements after auditors adjust misstatements. Therefore, it is difficult to

involvement of the partner and EQCR in reviewing the workpaper or establishing a process for seeking consultation on difficult or contentious matters about the financial reporting standards. Opinions of

services and to implement information collection and risk assessment processes. However, although with those processes in place, it is practically very difficult for the audit firms to ensure full

inventory and cost of sales, and the audit of difficult or complex transactions were among the most prevalent observations. It was noteworthy that some of those observations also shared a trait of

Are changes in the frequency and severity of rare weather events such as droughts and floods included? E 1 3.16 Are sub-annual changes in precipitation seasonality included? E 1 3.17 Is GCM climate data

protected c. Disturbance of and damage to rare and threatened species, habitats, ecosystems and landscape values are prevented, mitigated or repaired d. Measures are in place to prevent unauthorised vehicle

Likelihood Rare (1), unlikely (2), possible (3), likely (4), very likely (5) Magnitude of impact Insignificant (1), minor (2), moderate (3), major (4), significant (5) Adaptability Very low (1), low (2

efficiency and effectiveness of engagement performance. Most observations from the engagement-level inspections in the past inspection cycle were related to audit planning and audit of difficult and complex