to that bond. Climate Bond Certification is provided once the independent Climate Bonds Standard Board is satisfied the bond conforms with the Climate Bonds Standard. Commercial building: A building

and long-term interests of their clients and beneficiaries. Investors require meaningful, accurate, timely and comparable data to help them identify and manage their exposure to non-financial and other

appeal? The SEC Office reconsider- action Revoke or amend the order Administrative Court The SEC Board consideration Is the appellant satisfied? The SEC Office imposes the sanction. Administrative Panel

sheet data is satisfied by presenting the year-end balance sheet information. All of the selected financial data shall be presented in the same currency as the financial statements themselves. 3. The

for interim periods is provided, comparative data from the same period in the prior financial year shall also be provided, except that the requirement for comparative balance sheet data is satisfied by

also be provided, except that the requirement for comparative balance sheet data is satisfied by presenting the year-end balance sheet information. All of the selected financial data shall be presented

satisfied over time, using input method, and no revised budget needed Consolidated Financial Statements Customer 20 100% Company A Company B Contract 10 MB cost 1 MB subcontract 8 MB cost 2 MB Assumption

constraints, such as passive funds, ETFs, sector funds, and thematic funds. At the industry level, equity funds show moderate degree of similarity, 32.26%, likely to offer meaningful investment choice. Score

Disclosures related to business sustainability Set of IMM tools and guidance provided Core foundational element for strong and credible sustainability disclosures Companies make meaningful contributions to

accuracy doesn’t exist and will not be possible Based on meaningful stakeholder engagement – it should amplify the voices of people who experience the impact Convergence between reporting and management