achievement of material, quantitative, pre-determined, ambitious, regularly monitored and externally verified sustainability (ESG) objectives through Key Performance Indicators “KPIs” and Sustainability
company’s short-term and long-term objectives. 5.3 The board of directors and executives continuously assess the incentives and rewards by focusing on the connection between success of the performance and the
decisively impact the achievement of the SPTs. 4.2.3 The SPTs must be ambitious and should comprise the following features: (i) represent a material improvement in the respective KPIs and be beyond a ‘business
audited and made publicly available. The achievement of the targets will be reviewed by an external auditor. This opinion is based on the review of the information provided by the Issuer, according to our
material KPIs? What parameters should be taken into account to consider whether SPTs comply with a "material improvement"? A relevant KPI enables to assess and benchmark issuer’s environmental and social
equity market growth and to serve the needs of the real economy worldwide. The most important achievement of the meeting was the adoption of a Guide to strengthen corporate governance through effective
on this key step to safeguard the environment and spur sustainable national economic development. • Achievement of this goal is a testament to the strong leadership and commitment of the government and
the annual report and accounts in order for shareholders to be able to assess the company’s performance, business model, strategy and long-term prospects. 7.2 Materiality The board should disclose
important that the auditors carefully assess the audit risks and plan their audits accordingly. This becomes particularly important as the effective date of the new auditor’s report is fast approaching, where
transition and physical risk, using a recognized methodology. Revise and update this analysis annually in line with TCFD recommendations. Assess whether and how existing products and services support and de