any relevant policies and procedures B18 Are there any changes in the firm's strategic and business planning in the current year? Please describe the firm's strategic and business plans for this year

); • Changes in the scope of engagement; • Changes in the strategic focus or composition of the firm; • Existing conditions that would have caused the firm to reject the client had such conditions existed at the

firm’s strategic and business plan. If yes, please describe. 2 How does the firm conduct the estimation of personnel needs (e.g. developing succession plan)? 3 How does the firm deal with the staff

Reference Sector Thresholds Table 11. Thresholds for certain energy sector activities, gCO2e/kWh 2022-2025 2026-2030 2031-2035 2036-2040 2041-2045* 2046-2050* Table 11 summarizes key reference thresholds and indicators for the energy sector. Many energy activities in the Section 4.1 (Activity Thresholds and criteria) will refer to this sectoral energy table Green Activities 100 100 100 100 50 Amber Activities 381 225 191 148 N/A N/A Red Activities >381g >225g >191g >148g >50g >50g Note: all thre...