Scoring Standardized, comparable, decision-ready data What investors and companies should be evaluating Breakdown of recommendations into accessible, actionable metrics Resources for providing complete and

financial institutions, e.g. IASB, FASB Financial Accounting, TCFD and ESG 23 1. Board oversight of climate-related risks & opportunities 2. Management role in assessing climate- related risks & opportunities

present best practices in integrating ESG information. “Guidance for Integrating ESG Information into Equity Analysis and Research Reports” covers identifying ESG information, assessing materiality of ESG

the Principles and the more specific Guidelines are often used by ICGN members as a benchmark in assessing investee company governance practices, in voting guidelines and are referenced by academia and

risks to improve data availability? Risk Management a) Risk identification and assessment processes: Describe process of identifying and assessing climate-related risks, also for each product and

components similar to original COSO framework and elucidated into 17 principles to clarify the concept. Applications The companies are recommended to use this evaluation form as a guidance for evaluating and

: describe management’s role in assessing and managing climate-related risks and opportunities Fiduciary duty: clients rely on reporting/information from asset managers to understand how climate-related risks

) assessing and managing potential risks from the operation; (c) having operational procedures and an internal control system with details covering the operation specified in Clause 4 and Clause 5 or Clause 6

throughout the period of participating in the regulatory sandbox; (b) assessing and managing potential risks from service provision; (c) having procedures for communicating and providing services to clients

throughout the period of participating in the regulatory sandbox; (b) assessing and managing potential risks from service provision; (c) having procedures for communicating and providing services to clients