consultations are performed for difficult or contentious matters? If yes, please describe the responses to quality risks to the following questions. - Have the conclusions reached been implemented? If they were

perform an engagement prior to accepting an engagement? If no, describe how the firm determines that it can complete the engagement competently If yes, how this decision is reached and whether it is

decarbonization path defined against the emission baseline of particular ship class in 2008 (see section 3.5.1.1. for details on that). The activity must demonstrate 40% reduction of emissions against the baseline