/training is covered in the appraisal process? 11 How do the firm’s trainings and/or communications covers emerging issues such as new TFRSs, TASs, TSAs, Ethical Standards and other emerging issues and
minimum requirement is the implementation and adherence to a recognised environmental management system (ISO 14001 or equivalent) N/A N/A 3530 Energy 4.1.12 Heating and cooling distribution climate change