responsibilities for each responsible person - Scope and detail of any other responsibilities of the responsible persons apart from their SOQM responsibilities - For the key persons who take responsibility for SOQM

Table 13 Amber Activities 2022-2025 2026-2030 2031-2035 2036-2040 2041-2045* 2046-2050* Railway Non-Railway See individual articles in Section 4 Shipping, gCO2/t-km 8.9 7.92 7 6 N/A N/A Shipping, gCO2/t

the firm have a partner or manager level individual who is responsible for its monitoring process? If yes, does the responsible person have sufficient and appropriate experience, authority, and time

CPD for registered auditors? 5 Is there a training policy for other audit issues of Listed Companies? 6 Are these CPD targets communicated to each individual? If yes, how? 7 Are these targets different

significant connections between it and this individual; (b)  has work done by the person leaving been reviewed by a more senior audit professional? (c)   if a partner: i.  was the partner in the last 2 years