respective Principles. These Guidelines for External Reviews aim to promote best practice. They complement the Principles and other existing relevant guidance such as the Assurance Framework for the Climate
beyond a “Business as Usual” trajectory; - where possible be compared to a benchmark or an external reference; - be consistent with the issuers’ overall strategic sustainability / ESG strategy; and - be
performance of the SPT Benchmark means a reference that can be used to measure or compare performance ESG means environmental, social and governance, or some combination thereof 7ASEAN SUSTAINABILITY-LINKED
of Standards and complementary tools, including a glossary, guidance materials, assurance framework and training for different actors across the capital and investment spectrum. The Standards build on
satisfied with these mechanisms? 7. Is non-financial reporting supported by third party assurance? If not, why not? 8. Does the company make use of or benchmark itself against any recognised reporting
Assurance Review Panel (“QARP”) 5 02 Activities for enhancing audit quality 10 03 Summary of inspection results 15 A. Firm level 16 B. Engagement level 28 04 Root cause analysis 38 05 Our focus for 2015 41 06
for identifying and reporting on eligible green projects. Issuers of sustainability-linked bonds are encouraged to reference and benchmark their sustainability performance against the EU Taxonomy’s TSCs
degradation) 13,15 Protection and restoration of biodiversity and ecosystems Climate Change Mitigation CDP Forest, SBTN, Internationally recognised benchmark standards for sustainable forest management (e.g
consideration of market specificities and nuanced approaches for different engagements • Numerous engagement options and reference points for investors, supported by wide range of tools, benchmark assessments and
most reliable information accessible, but cannot guarantee its accuracy, completeness and up-to-datedness. Vigeo Eiris provides its services with the utmost professional care and quality assurance of its