consisting of the Climate Bonds Initiative, the Alliance for Global Water Adaptation (AGWA), CDP, Ceres, and the World Resources Institute (WRI), gratefully acknowledge John Matthews, Coordinator for the

Benchmarks Climate Change Adaption Resilience Resilience benefit, Investment (Capex, R&D) 9, 13 Climate Change Adaptation Public sector funding in developed countries or financing from international

USD 7 billion and 7.6 billion are required per year for adaptation measures in the agriculture, food and forestry sectors. • Despite the need for more finance flows directed towards addressing climate

. Adaptation of Product Design to the New Normal in Post-Pandemic Adoption of IFRS 16 “ Leases” starting 1 January 2020 The adoption of accounting standard (IFRS 16: Leases) has been effective as from January

guidance for all terms. Please see terms used in the Forests & Water Security module at the end of this document. Adaptation: Adjustment to climate change current or expected effects so the consequences to

. The vast majority of these green projects are focused on climate change mitigation or adaptation, but there is a small share of the market, which also funds green, non-climate projects, such as green

Issuer’s Adaptation & Resilience performance in respect of a waste management facility Box 1: Step by Step Approach to assessing the qualifying carbon intensity of Energy from Waste Waste Management Criteria

Scheme November 2018 * These Criteria also cover the conservation and restoration of non-forested land Assessing climate change mitigation and adaptation aspects of financial products is not

. Comply with Adaptation & Resilience Criteria Each facility must undergo a site- specific assessment, carried out by an accredited assessor using the ESG Gap Analysis Tool. This tool identifies gaps between

secure or satisfy the obligations incurred incidental to or resulted from derivatives transaction for the account of a customer, it shall, in compliance with the rules specified in the notification of the