Transparency Board Size (Bigger) Board Independence (Higher) Board Duality (Separated) Audit Committee Meeting (Higher) Main Results – Cont. Higher Corporate Disclosure and Transparency Lower Audit Report

transparency, accuracy and integrity of information that will be disclosed and reported by issuers to stakeholders. The SLBP have five core components: 1. Selection of Key Performance Indicators (KPIs) 2

and fund voting Supervision of the Securities Exchange Enhancing competitiveness of the capital market Establishment of the Capital Market Development Fund (CMDF) Effectiveness, clarity and transparency

Effectiveness The chair is responsible for leadership of the board and ensuring its effectiveness. The chair should ensure a culture of openness and constructive debate that allows a range of views to be

promote transparency and disclosure, thereby underpinning the integrity of the market. The Principles also raise awareness of the importance of environmental and social impact among financial market

projects that contribute to environmental sustainability. The Green Bond Principles (GBP) promote integrity in the Green Bond market through guidelines that recommend transparency, disclosure and reporting

/or seek to achieve positive social outcomes. The Social Bond Principles (SBP) promote integrity in the Social Bond market through guidelines that recommend transparency, disclosure and reporting. They

integrity, another is transparency. https://www.icmagroup.org/assets/documents/Regulatory/Green-Bonds/June-2020/Sustainability-Linked-Bond-PrinciplesJune-2020-100620.pdf Second-Party Opinion Tesco

bonds serving social and/or environmental purposes through global guidelines and recommendations that promote transparency and disclosure, thereby underpinning the integrity of the market. The Principles

GBP, SBP or SBG. 1-3 What are the main differences between the SLBP and the Sustainability-Linked Loan Principles (SLLP). Can a sustainability-linked bond be used to refinance a sustainability-linked