(IMA) Control Environment 1. The organization demonstrates a commitment to integrity and ethical values. Questions Yes No 1.1 The board of directors and the management set up principles and guidelines
objectives of securities regulations identified by IOSCO: the protection of investors; ensuring that markets are fair, efficient and transparent; and the reduction of systemic risk.3 Quality and integrity of
investors and intermediaries on the climate integrity of Certified Climate Bonds. A key part of the Standard is a suite of sector-specific eligibility Criteria. Each set of sector-specific Criteria set
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
-diligence. Assurance/Integrity/ Transparency Climate Bonds Initiative Forestry Criteria Document Definitions Climate Bonds Initiative (CBI): An investor-focused not-for-profit organisation, promoting large
practices, and adhere to applicable laws; c) embody high standards of business ethics and oversee the implementation of codes of conduct that engender a corporate culture of integrity; d) oversee the
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
market confidence and business integrity, which in turn is essential for companies that need access to equity capital for long term investment. Access to equity capital is particularly important for future
provides a clear signal to investors and intermediaries on the climate integrity of Certified Climate Bonds. A key part of the Standard is a suite of sector-specific eligibility Criteria. Each Sector
fair, efficient and transparent; and the reduction of systemic risk.3 Quality and integrity of the credit rating process CRAs should endeavour to issue opinions that help reduce the asymmetry of