CertifiableNot Certifiable Summary of the criteria 5. Has the issuer fulfilled the requirements as part of the Adaptation & Resilience Checklist? This includes: • Identifying clear boundaries and critical
Business goal served by GHG accounting Managing GHG risks and identifying reduction opportunities • Identifying risks associated with GHG constraints • Identifying cost effective reduction opportunities
procedures are not comprehensive or not in accordance with the auditing standards, e.g. identifying and assessing the risks of material m iss ta tement , de te rm in ing materiality, and determining audit
organization has identified over the short, medium, and long term. C2.1a, C2.2b, C2.3, C2.3a, C2.4, C2.4a a) Describe the organization’s processes for identifying and assessing climate-related risks. C2.1, C2.2
-financial-disclosures/ • Climate change related disclosures need to include not only target and performance, but also governance and strategy. • Identifying climate change as material issues and assess
are having an impact - i.e. are making a substantial contribution to reducing global emissions. This is a summary note of a paper presenting an ambitious framework for identifying credible, Paris
information and ESG information; ▪ Identifying and assessing the impact of material financial factors and ESG factors; ▪ Making an investment decision based on all material factors, including ESG factors. SEC
shall undertake the securities borrowing and lending business within that restriction. In the case where the business operator under the first paragraph wishes to relax or remove such restriction, the
operator under the first paragraph wishes to relax or remove such restriction, the business operator may do so only with prior approval from the Office. In seeking such approval, the business operator shall
where the business operator under the first paragraph wishes to relax or remove such restriction, the business operator may do so only with prior approval from the Office. In seeking such approval, the