achievement of material, quantitative, pre-determined, ambitious, regularly monitored and externally verified sustainability (ESG) objectives through Key Performance Indicators “KPIs” and Sustainability
control system for goals and objectives achievement, compliance with applicable laws and regulations, safeguarding of the assets from frauds and damage, and preparing reliable accounts and reports. 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
Business, Energy and Industrial Strategy, through the UK’s International Climate Finance (ICF) • Supporting achievement of Nationally Determined Contributions (NDCs) and the long-term goal of the 2015 Paris
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
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
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