constraints, such as passive funds, ETFs, sector funds, and thematic funds. At the industry level, equity funds show moderate degree of similarity, 32.26%, likely to offer meaningful investment choice. Score
Disclosures related to business sustainability Set of IMM tools and guidance provided Core foundational element for strong and credible sustainability disclosures Companies make meaningful contributions to
accuracy doesn’t exist and will not be possible Based on meaningful stakeholder engagement – it should amplify the voices of people who experience the impact Convergence between reporting and management
protected and/or restored indigenous species, flora or fauna - Mean Species Abundance (% and change) - Maintenance of genetic diversity of species (seeds, plants, animals) on a given territory - Number of
ITGC Elements 11 • Application: Interface designed to allow a user to store/retrieve data in a logical and meaningful manner and apply predefined business rules to that data. Examples include SAP
commensurate and meaningful; in which case it is recommended they state so clearly in their Second Party Opinion. 2. Verification: For green, social and sustainability bonds, verification may focus on alignment
sources, data, & methodologies for the intended users Include all relevant GHG emissions/removals Enables meaningful comparisons in GHG-related information Reduce bias and uncertainties as far as is
access into the forest stands 3.8 Free, Prior & Informed Consent (FPIC) Requirement Free, prior & informed consent (FPIC) from indigenous peoples or local communities must be sought out when: • Property
conversion, but three specific human rights are included - the right to Free, Prior and Informed Consent, land rights of Indigenous peoples and local communities, and labor rights. Economic intensity metric
development) 9 3. Eligibility Criteria 3.1. Mitigation Component The simplicity of the Criteria enables rapid screening and meaningful monitoring and verification for assurance without transaction costs