SEC Secretary-General Ruenvadee Suwanmongkol said: “The auditing context has evolved significantly over time. The SEC thus revises the requirements on approval of auditors in the capital market
serves the decision-making needs of users Completeness Relevance Transparency Consistency Account for and report on all GHG emission sources and activities within the chosen inventory boundary. Use
Change (AIGCC), said: “Stewardship models have rapidly evolved over the years, and the role of investors have changed alongside them. The pace of change is only accelerating to meet the urgent needs of
Investor Group on Climate Change (AIGCC), said: “Stewardship models have rapidly evolved over the years, and the role of investors have changed alongside them. The pace of change is only accelerating to
frequently argue that resolutions—particularly ones addressing social and environmental issues—relate to the “ordinary business” of the company. The idea is to respect the proper boundary between issues best
as oil, gold, or coffee. Consolidation approach: The identification of companies, businesses, organizations etc. for inclusion within the reporting boundary of the responding organization is known as
finance- themed issuances between 2016-2021.1F2 The concept of green taxonomy was introduced in 2012 by the CBI as a voluntary guideline for the green bond market2F3. The taxonomy concept has since evolved
: 4,944 tCO2 eq • Cat. 14 – Franchises: 2 tCO2 eq 14 Appendix II: SBTi assessment of the SPTs. SPT 1 complies with the boundary set by SBTi as: • It covers all scope 1 and 2 emissions in Group’s GHG
-industrial levels and pursue efforts to limit warming to 1.5°C. GHG emissions inventory and science-based target boundary (Scope 1 and 2) 1. The targets must cover company-wide scope 1 and scope 2 emissions
-based solutions, including natural processes and functions, that developed or evolved through biological, geo-chemical, or similar processes; these may be left intact or restored through use of proceeds