relevant to the analysis of the KPIs and SPTs). This reporting should be published regularly, at least annually, and in any case for any date/period relevant for assessing the SPT performance (“trigger event
in any case for any date/ period relevant for assessing the KPI performance against the SPT leading to a potential financial adjustment, such as a step-up coupon or a premium payment on the SLB, until
least annually, and in any case for any date/ period relevant for assessing the SPT performance leading to a potential adjustment of the ASEAN Sustainability-Linked Bond’s financial and/or structural
Asset Owner Alliance (NZAOA). Expectations set out in the Ladder assist investors in: Assessing their current approach to managing climate change risk and opportunity. Publishing a standalone ICAP (often
complete and thorough audit manuals and audit programs in accordance with the standards on auditing, e.g., identifying and assessing the risks of material misstatement, audit sampling, audit of group
questionable whether the auditors had sufficiently obtained an understanding of the client’s operations and IT systems and appropriately tested the relevant controls in their process of identifying and assessing
necessary. (2) a procedure for communication and providing services, namely: (a) compiling and assessing information of clients to get to know clients and assess the suitability of their investments or
procedure for communication and providing services, namely: (a) compiling and assessing information of clients to get to know clients and assess the suitability of their investments or transactions; (b
procedure for communication and providing services, namely: (a) compiling and assessing information of clients to get to know clients and assess the suitability of their investments or transactions; (b
data. An ESG assessment reflects the opinion of the assessing party (CS or external parties such as rating agencies or other financial institutions). In the absence of a standardized ESG assessment