5 Checklist for evaluating the Issuer’s Adaptation & Resilience performance in respect of a bioenergy facility Item Proof given Overall assessment Section 1: The issuer identifies the climate related
which may influence the directors’ judgement. 6 We refer to the term ‘shareholder’ throughout the Principles and, more specifically, to institutional investors in Section B who act on behalf of
financial institutions, e.g. IASB, FASB Financial Accounting, TCFD and ESG 23 1. Board oversight of climate-related risks & opportunities 2. Management role in assessing climate- related risks & opportunities
progress in evaluating PVD performance. It also encourages institutional investors, PVDs included, to make responsible investments for members? long-term benefits while taking into account the best interest
; (2) determining means to attain the objectives; and (3) monitoring, evaluating, and reporting on performance. Principle 1.2 To achieve sustainable value creation, the board should
the operation significantly ; (B) the issuers use the proceeds from the sale of securities not in line with the declared objectives, or not complying to the provision under section 81 (of the
engagement as one of the criteria when evaluating the performance of the partners. The performance evaluation systems that reflect the quality of partner’s work in every aspect will render the performance
EVALUATING IMPACT ON INTRINSIC VALUE OF STOCK Climate Risks Climate Opportunities Physical Risks ✓ Operational Risk ✓ Supply Chain Disruption ✓ Changing consumer behaviour ✓ Sales Impacted by weather
........................................................................................... 18 Appendix 1: Scorecard for evaluating the Issuer’s Vulnerability Assessment & Adaptation Plan . 21 Appendix 2: Experts engaged in development of the Water Infrastructure Criteria