Microsoft Word - 1_DRAFT_Criteria_Buildings.docx 1 Buildings Criteria The Buildings Criteria for the Climate Bonds Standard & Certification Scheme September 2018 Assessing climate change mitigation
issuer should disclose strategic information that may decisively impact the achievement of the SPTs. The SPTs should be ambitious, i.e.: - represent a material improvement in the respective KPIs and be
audit quality, training sessions on how to remedy the recurring deficiencies identified in several audit firms. Such efforts to develop audit 02 quality have evidently paid off with the improvement of the
firms demonstrated an improvement vis-à-vis the results from the previous inspection cycle. Such improvement was undoubtedly enabled by the formulation of audit firms’ root cause analysis process and
related risks and opportunities the organization has identified over the short, medium, and long term. C2.1a, C2.3, C2.3a, C2.4, C2.4a a) Describe the organization’s processes for identifying and assessing
decisively impact the achievement of the SPTs. 4.2.3 The SPTs must be ambitious and should comprise the following features: (i) represent a material improvement in the respective KPIs and be beyond a ‘business
. The SEC also encouraged audit firms to prepare for compliance with the International Standard on Quality Management 1 to drive the improvement of the quality control system of audit firms in the capital
individual auditors’ engagement. The overall results of the inspection conducted on 13 audit firms in 2016 during the third cycle, which is between 2016 to 2018, indicated continuous improvement from the
Hong Kong. This is an improvement from previous survey when Thailand was ranked the fourth. This year Thailand made progress in 4 out of 5 categories (CG Rules and Practices, Enforcement, IGAAP, and CG
SEC focused particularly on the elements of ethical requirements and monitoring and to facilitate the firms’ improvement process, we added a summary of high-impact deficiencies and the analysis of root