relevant party because it needs to communicate with them about the network requirements. 2 What information does the firm specify to communicate with those external parties in order to enhance stakeholder

emission intensity (gCO2 per unit of production). In order to achieve a certain threshold, the activity must reduce its emission intensity, including by implementing measures to improve efficiency as an

the audit will be objective and document the rationale for that conclusion? 11 Were the procedures the firm follows to provide reasonable assurance that new or revised regulations, interpretations, or