are intended for use by market participants and are designed to drive the provision of information needed to increase capital allocation to social projects without any single arbiter. Issuance aligned

relevant to all signatories. For example, smaller institutions may judge that some of its principles and guidance are disproportionate in their case. In these circumstances, they should take advantage of the

activities of CRAs. In order to promote transparency and improve the ability of market participants and others to judge whether a CRA has satisfactorily implemented the IOSCO CRA Code, CRAs should disclose how

, information about the factors that enable investors to judge future prospects as well as past performance. Integrated business reporting contributes to achieving the objectives of disclosure and transparency as

IOSCO CRA Code subject to regional and national laws and regulations governing the activities of CRAs. In order to promote transparency and improve the ability of market participants and others to judge

) emissions reductions will happen. By adopting a universal threshold approach, it should be possible to qualify all projects that we judge to be an important part of the sustainable transport mix needed for a