achievement of material, quantitative, pre-determined, ambitious, regularly monitored and externally verified sustainability (ESG) objectives through Key Performance Indicators “KPIs” and Sustainability
performance indicators 12 2.6 Objective metrics 13 2.7 Independent assurance 13 Part 3: Discussion points 15 3.1 Comprehensive disclosure 15 3.2 ESG factors 16 3.3 Stakeholder expectations 17 3.4 Reporting
determined on a predefined timeline, set before (or concurrently with) the issuance of the bond. 4.2.4 The target setting exercise for the SPTs should be based on a combination of the following benchmarking
offered securities; nor contain any assurance in relation to the value or returns on the offered securities; nor shall they certify the accuracy and completeness of information contained in the registration
and Exchange Commission Independent Audit Inspection Activities Report Independent Audit Inspection Activities Report for the 1st Cycle 1 October 2010 - 31 December 2012 Introduction Quality Assurance
. It does not substitute for financial or other due-diligence. Assurance/Integrity/ Transparency 2 Definitions Climate Bonds Initiative (CBI): An investor-focused not-for-profit organisation, promoting
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
emissions as per the reference date (31 December 2030). If CHANEL is not able to achieve both SPT 1 and SPT 2 described in paragraph 2.1 above, it will pay a pre-determined cash payment (the “premium payment
Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel
....................................................................................02 Quality Assurance Review Panel........................................03 Activities for Enhancing Financial Reporting Quality