change. They range from wind farms and hydropower plants, to rail transport and building sea walls in cities threatened by rising sea levels. Only a small portion of these bonds have been labelled as green
luxury products. For these so-called Sustainability-Linked Bonds, the selected KPIs to be linked to the variation of the bonds’ financial and/or structural characteristics are the following: - KPI 1: Scope
conducting GHG Accounting for organisations, products, and events in accordance with the GHG Protocol and ISO standards. She has also assisted a wide range of clients to receive carbon neutral certifications
quality control procedures and deficiencies found on engagement performance reflect a range of opportunities for the firm leaders to use their leadership skills to positively change the quality control
collaboratively with a broader range of partners and constituencies. The business case for operating sustainably and contributing positively to the SDGs Every day, more and more Enterprises are looking for
the higher market capitalisation groups which is not unexpected given the greater scrutiny by investors and other stakeholders those companies tend to be exposed to. 3 The analysis for environmental
Guarantee. There is a wide range of factors which individually or together could result in the Issuer and the Guarantor becoming unable to make all payments due. It is not possible to identify all such
: • Investor focus • Global baseline • Sustainability scope, starting with climate • Building on existing frameworks (incl. TCFD) • The IFRS formed the International Sustainability Standards Board (ISSB) to
consideration of market specificities and nuanced approaches for different engagements • Numerous engagement options and reference points for investors, supported by wide range of tools, benchmark assessments and
Certification Scheme: LC Transport Technical Working Committee Page 16 of 20 Table 5: Comparison of different estimates of emissions from rail Transport type Source of estimate Emissions scope Estimate range Rail