transport of employees; • passenger transport by man- or animal-drawn vehicles. Operations only Direct (tailpipe) CO2 emissions of the vehicle are zero N/A The activities that are not compliant with green
methods, setting timeframe and communication frequencies) 3 Does the firm specify the types of significant information that require escalated control over communication within the firm? If so, please
engagement quality review ("EQR") for all audits of financial statements of listed entities? Has the firm established policies and procedures setting out the criteria by which any engagements other than listed