, for example, a methodology, industry or subject matter specific guide; and - The firm is able to complete the engagement within the reporting deadline. 4 Does the firm inform personnel of its acceptance

: Firm's Reference /Guidance Notes Description 1 Has the firm established policies and procedures for engagement teams to complete the assembly of final engagement files in a timely basis after the

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