as oil, gold, or coffee. Consolidation approach: The identification of companies, businesses, organizations etc. for inclusion within the reporting boundary of the responding organization is known as
-industrial levels and pursue efforts to limit warming to 1.5°C. GHG emissions inventory and science-based target boundary (Scope 1 and 2) 1. The targets must cover company-wide scope 1 and scope 2 emissions
serves the decision-making needs of users Completeness Relevance Transparency Consistency Account for and report on all GHG emission sources and activities within the chosen inventory boundary. Use
Reporting In addition to annual reporting, Issuers are encouraged to provide more frequent periodic reporting which would increase transparency and investor confidence in the ASEAN Sustainability-Linked Bonds
also encouraged to disclose any taxonomies, green standards or certifications referenced in project selection • In addition, issuer is encouraged to use guidance from Climate Transition Finance Handbook
E_1 Legal_FA_2015_12_29-c A WCorpL4.1hig A Executive Summary of Management Discussion and Analysis 1 For the Year Ending December 31, 2018 In 2018, the overall Thai economy maintained its growth due largely to healthier growth of exports and tourism, especially in the first half of the year. Meanwhile, the government continued to implement measures to promote and strengthen the domestic economy through support of investment and private spending as well as bolstering opportunities for other econo...
frequently argue that resolutions—particularly ones addressing social and environmental issues—relate to the “ordinary business” of the company. The idea is to respect the proper boundary between issues best
years after the assessment. The plan is encouraged to be published in the public domain where it can be tracked by general public. For example, posting a remediation plan on the company website would help
identify and manage potentially material environmental and social risks associated with the projects. Issuers are encouraged to position this information within the context of the issuer’s overarching
activities that pose a negative social impact related to alcohol, gambling, tobacco and weaponry are excluded from the ASEAN SBS. Issuers are also encouraged to develop a list of additional ineligible projects