. Indeed, enterprises and investors increasingly recognise that sustainable development is at the very heart of long-term value creation. Moreover, failing to achieve the SDGs is a constraint on economic

of essential and ambitious Paris-aligned investments that includes other labels (not a focus of this paper). Regardless of the label, all are ‘green’ as they contribute to environmental objectives

ensure that the methodology set for its carbon targets is ambitious and externally validated to be in line with the Paris Agreement. CHANEL has been carbon neutral since 2019. CHANEL is committed first and

achievement of material, quantitative, pre-determined, ambitious, regularly monitored and externally verified sustainability (ESG) objectives through Key Performance Indicators “KPIs” and Sustainability

Sustainability-Linked Bond Principles 2020 and considers the KPI to be adequate and the SPTs to be ambitious and impactful. This assessment is based on the following: Evaluation date December 31, 2020 Issuer

statutory auditor. 3-4 How should differences in the sector, geography, governing laws and environmental policies be reflected when defining the ambition of SPTs? The issuer should select ambitious KPIs and

one position in functional drinks market for four consecutive quarters since Q3’18. Despite C-Vitt’s supply constraint as the production line undergoing maintenance for debottlenecking during May’19

expected to set ambitious climate change strategies, backed by relevant targets and widespread environmental management systems. In 2019 the European Commission communicated the European Union (EU) Green

...................................................................................................................... 6 3.2 Issues of particular relevance to transport ............................................................................... 6 Only ambitious mitigation will decouple transport emissions from

- related risks, and maximise positive ESG outcomes. ACTIVE OWNERSHIP 2.0 Sets out a framework for the more effective and ambitious stewardship needed to deliver against beneficiaries’ interests and improve