should be considered by the audit committee and the board of directors so that they can exchange their views, align their understandings and decide on appropriate practical guidelines for the companies

one portfolio or asset class. portfolios align with goals to ensure unabated coal-based power generation is phased out by 2030 in OECD countries and by 2040 in non-OECD countries; existing investments

or sustainability-linked bonds that are issued by those looking to align their financing strategy to their climate transition strategy and decarbonisation trajectory. As with SLBs, environmental

KPIs with Sustainable Development Goals Issuers are encouraged to align the KPIs of the ASEAN Sustainability-Linked Bonds with the Sustainable Development Goals4 (SDGs). The ASEAN SLBS have been

strategy and financial planning, including major capital expenditures, acquisitions and divestments; b) monitor the effectiveness of the company’s governance practices, environmental practices, and social

and/or structural characteristics; and - any information enabling investors to monitor the level of ambition of the SPTs (e.g., any update in the issuers sustainability strategy or on the related KPI

monitor achieved impacts are encouraged to include those in their regular reporting. Voluntary guidelines aiming at a harmonized framework for impact reporting exist for energy efficiency, renewable energy

us and will help accelerate continuous improvement in areas that are material to our business, suppliers and stakeholders. We have already taken the first step to align our corporate financial strategy

process including The Impact Management Project Team, IMP Structured Network Members and all who contributed feedback. The SDG Impact Standards for Enterprises align with and benefit from the work involved

investment universe. These policies should be communicated to clients and beneficiaries in plain and understandable language. 2.2 Active monitoring Institutional investors should monitor closely the companies