would decisively impact the achievement of the SPTs • Where feasible, science-based or benchmarked against an industry standard (e.g. consider SMART philosophy specific, measurable, attainable, relevant
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
calculation methodology (e.g. clear definition of the denominator of intensity-based KPIs, definition of a baseline, and where feasible, science-based or benchmarked against an industry standard (e.g. consider
September 18th, 2020. We consider that we were provided with access to all the appropriate documents we solicited. For this purpose, we used our reasonable efforts to verify such data accuracy. VIGEO EIRIS
functioning effectively. Strategy and risk are inseparable and should permeate all board discussions and, as such, the board should consider a range of plausible outcomes that could result from its decision
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
thematic approaches. Certain dedicated green/social/sustainability bond funds may also consider sustainability-linked bonds that reference relevant KPIs and SPTs even when these are not combined with a “use
emissions footprint, followed by refrigerant gases at 18% and heating at 10%. Factors that support and/or might put at risk the achievement of the targets are disclosed in the relevant documentation of the
professional development of individuals who have direct responsibilities for the preparation of financial reports. The relevant bodies should also consider the arrangement of in-depth, industry-specific