accurate? (For example, by frequently reviewing and updating on an annual basis or when there are significant changes) 4 How does the firm address changing circumstances and weaknesses or issues that arise

Table 13 Amber Activities 2022-2025 2026-2030 2031-2035 2036-2040 2041-2045* 2046-2050* Railway Non-Railway See individual articles in Section 4 Shipping, gCO2/t-km 8.9 7.92 7 6 N/A N/A Shipping, gCO2/t

management responsibilities and what support do they receive in managing these demands? 3 How does the firm ensure that partners have sufficient time needed to maintain technical competence in fast-changing

engagement team carry out their work in accordance with the planned approach. (d) Addressing significant matters arising during the engagement, considering their significance and modifying the planned approach