the existence of the debt that Tangerine Properties Co., Ltd., a POLAR subsidiary, owes to Simba Co., Ltd. Earlier, the SEC ordered POLAR to conduct a special audit on such debt and requested the

monitoring and evaluation of the relevance of the risks and resilience measures and related adjustments to those measures will be taken. M2: No clearing of woody vegetation over 3 metres in height after 2020

management and drought warning • Planting / removing vegetation explicitly to modify water temperatures, evaporation rates, runoff patterns Water Infrastructure Criteria under the Climate Bonds Standard

, sourcing, or financial investments that do not cause or contribute to deforestation (AFi, 2019). Peatland: An area with or without vegetation with a naturally accumulated peat layer at the surface, while

sequestration. Techniques can include soil carbon management, restoration of native vegetation, and eliminating in-field burning practices. Indirect land use Possible unintended consequences of indirect land use