components: 1) Issuer: we assessed the Issuer’s management of potential stakeholder-related ESG controversies and its involvement in controversial activities.5 2) Bond: we assessed the Framework’s alignment

Directors under Clause 9. None. 11. Significant contentious litigations or claims None. 12. Director or indirect interests or connected transactions between the Company and its directors, executives and

and/or directors of the Company which are different from those of the Board of Directors under Clause 9. None. 11. Significant contentious litigations or claims None. 12. Director or indirect interests

actively excluding controversial weapons, alcohol, tobacco, gambling, adult entertainment, thermal coal involvement, UN Compact ViolatorsAchieving positive impact via three main portfolio themes: ➢ Climate

involvement of the partner and EQCR in reviewing the workpaper or establishing a process for seeking consultation on difficult or contentious matters about the financial reporting standards. Opinions of

organization or your clients or beneficiaries? 5. Has there been a controversial proxy vote or a controversy in general? 6. Has the company been unresponsive to majority votes on shareholder proposals? 7. Has

experts on difficult or contentious matters, and regularly building team members’ knowledge and capabilities. Quality control system in engagement performance is the crucial element to provide the audit