relevant party because it needs to communicate with them about the network requirements. 2 What information does the firm specify to communicate with those external parties in order to enhance stakeholder
emission intensity (gCO2 per unit of production). In order to achieve a certain threshold, the activity must reduce its emission intensity, including by implementing measures to improve efficiency as an
pressure when the EQr has a reporting line to the engagement partner? 3 Has the firm established responses to address quality risks that set forth the criteria for eligibility of individuals who assist the
employees, and should issue guidance to assist partners and staff to comply with such policies 12 Any significant gifts or hospitality received by the audit, firm, key finance, accounting and audit personnel