clearer view of impact. All-in-one tool A comprehensive tool that covers the whole impact management process, from impact planning, indicator selection, data collection to monitoring and evaluation. Phase 1

relationship between the asset and upstream and downstream ecosystems as climate shifts continue to evolve. Sector Criteria are determined through a multi-stakeholder engagement process, including Technical and

retain employees, consumers, B2B customers, and investors • Strengthen stakeholder relations • Drive innovation • Secure social license to operate • Keep pace with – and anticipate future – policy

through which the objectives of the company are set, and the means of attaining those objectives and monitoring performance are determined. The Principles do not intend to prejudice or second-guess the

conflicts of interest and prioritise advancing the best interest of clients. Principle 3: Make informed investment decisions and engage in active ongoing monitoring of investee companies. Principle 4: Apply

interest of our members. Principle 3: Oversee asset managers to make informed investment decisions and engage in active ongoing monitoring of investee companies. Investment decisions should take into account

investment decisions and engage in active ongoing monitoring of investee companies. 4. Apply enhanced monitoring of and engagement with the investee companies if monitoring pursuant to (3) is considered

determined through a multi-stakeholder engagement process, including a Technical Working Group (TWG) and Industry Working Group (IWG), convened and managed by the Climate Bonds Initiative, and are subject to

performance indicators 12 2.6 Objective metrics 13 2.7 Independent assurance 13 Part 3: Discussion points 15 3.1 Comprehensive disclosure 15 3.2 ESG factors 16 3.3 Stakeholder expectations 17 3.4 Reporting

monitoring process and remediation plan. Looking ahead, the SEC will keep up the momentum of strengthening and developing stakeholders. In 2019, we will organize educating sessions on the impending financial