Social Bond Guidance released prior to this version are deemed consistent with the SBG. Finally, where issuers wish to finance projects towards implementing a net zero emissions strategy aligned with the

, the SEC organized a seminar on the newly released international financial reporting standards and international standards on auditing to better equip and prepare the CFO and audit committees. The

· Forms 2 Does the firm have policies and procedures for the retention of firm’s documentation for a period of time sufficient to permit those performing monitoring and review procedures to evaluate the

updated definitions for external reviews that is contained in the separately released “Guidelines for Green, Social and Sustainability Bond External Reviews” which was drafted in close cooperation with

four core components of the SBP. Bonds issued under earlier Social Bond Guidance released prior to this version are deemed consistent with the SBP. Social Bond Principles The SBP are voluntary process

Social Bond Guidance released prior to this version are deemed consistent with the SBP. Social Bond Principles The SBP are voluntary process guidelines that recommend transparency and disclosure and

Standard were developed in two phases. Phase 1 focused on engineered or “grey” infrastructure bond issuances, with final Criteria released in October 2016. Typical investments in this category include water

with bonds that are not aligned with the four core components of the GBP. Bonds issued under earlier Green Bond Guidance released prior to this version are deemed consistent with the GBP. Voluntary

evaluate a supplier’s performance and to obtain an overall score corresponding to the SEP performance. On a quarterly basis, divisional audit committees review all of the SEP audits performed and evaluate

inspection to evaluate its compliance with its policies and procedures? – Monitoring Process If yes, please specify 1) Who perform such function e.g. in-house, outsource, network firm? 2) How often the firm