achievement of material, quantitative, pre-determined, ambitious, regularly monitored and externally verified sustainability (ESG) objectives through Key Performance Indicators “KPIs” and Sustainability

control system for goals and objectives achievement, compliance with applicable laws and regulations, safeguarding of the assets from frauds and damage, and preparing reliable accounts and reports. The

investors to evaluate historical performance of the KPIs selected; or (ii) Provide historical externally verified KPI values covering at least the previous three years, in situations where the KPIs have not

audited and made publicly available. The achievement of the targets will be reviewed by an external auditor. This opinion is based on the review of the information provided by the Issuer, according to our

% of turnover/EBITDA or other relevant metrics. In order to allow investors to evaluate the issuer’s historical performance against the KPIs selected, where possible, they should have already been

· 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

, the SEC found that the audit firms did not seem to evaluate 11 whether there were any threats to independence or any conflicts of interest before issuing engagement letters to clients. Beyond

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

Questionnaire A Monitoring the Firm’s Quality Management Policies and Procedures Firm's Reference /Guidance Notes Description A1 Does the whole firm perform inspection to evaluate its compliance with

evaluate the process for a rigorous review of the performance of the board, the company secretary (where such a position exists), the board’s committees and individual directors prior to being proposed for