taxonomies/classifications Strengthening of government policy and legislation These shifts are likely to lead to: - Increased accountability, transparency - A red line under impact-washing related challenges

operation SDG Impact Standards for Enterprises 18 2.2.4.2 using relevant standardized metrics and metrics sets where possible, but recognizing management accounting and internal metrics will likely be needed

2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ฆ 2.2 Inability to obtain sufficient appropriate audit evidence and the possible effects are material, but not pervasive

community. The Principles apply predominantly to publicly listed companies and set out expectations around corporate governance issues that are most likely to influence investment decision-making. They are

g) be strengthened where possible by independent assurance that is carried out annually, having regard to established disclosure standards. The ICGN encourages companies to report the information

the same quarter of last year, but the price adjustment was not immediately possible. Labor costs have increased due to the minimum wage adjustment in April. In addition, the cost of depreciation

possible, result in credit ratings that can be subjected to some form of objective validation based on historical experience. 1.2 Credit ratings should reflect all information known and believed to be

likely best to be able to deliver effectively for their clients or beneficiaries over appropriate time- horizons where their internal governance is established in a way giving them the skills, capacity and

likelihood and the possible effects. 7.5 The company has measures and operational plans to handle risk by either accepting, reducing, avoiding or sharing risks. 8. The organization considers the potential for

Likelihood Rare (1), unlikely (2), possible (3), likely (4), very likely (5) Magnitude of impact Insignificant (1), minor (2), moderate (3), major (4), significant (5) Adaptability Very low (1), low (2