represent our collective pathway out of the COVID-19 pandemic. Every day, more and more businesses are looking for straightforward ways to operate more sustainably and make a positive contribution to the SDGs
: Fifth set of standards based on SDG Impact Standards and relevant ISO Standards PHASE 2: ASSURANCE SCHEME PHASE 3: SDG IMPACT SEAL Independent Scheme Manager ISO conformity assessments based on: 17065
Sustainability-Linked Bond Framework2 Sustainability Strategy. Our Little Helps Plan sets out how we will make a positive difference to our customers, colleagues, communities and the environment and is the
of the positive sustainability impacts of the performance improvement Paragraph 4.4.2 (ii) Recommended Verification Publication of a verification assurance report - independent and external
stewardship. Institutional investors should not, however, be expected to make disclosures that might be counterproductive. Confidentiality in specific situations may well be crucial to achieving a positive
), including baselines where relevant; - a verification assurance report relative to the SPT outlining the performance against the SPTs and the related impact, and timing of such impact, on the bond’s financial
performance indicators 12 2.6 Objective metrics 13 2.7 Independent assurance 13 Part 3: Discussion points 15 3.1 Comprehensive disclosure 15 3.2 ESG factors 16 3.3 Stakeholder expectations 17 3.4 Reporting
by S&P in 2018 while Moody’s has a “positive” outlook on its rating. We see potential for further upgrades in the medium term considering the company’s good operating track record, prudent financial
/or seek to achieve positive social outcomes. The Social Bond Principles (SBP) promote integrity in the Social Bond market through guidelines that recommend transparency, disclosure and reporting. They
voice and influence that reaches far beyond its immediate client base. The Group is committed to embracing this responsibility and striving to be a positive driving force in how it addresses