analytics / technology: developments at audit clients may require audit technology to keep pace. 5. Transactions and Trends Internet transactions and e-commerce: challenges for traceable audit evidence Cyber

deforestation and forest degradation) - % traceable commodities Standards for sustainable agricultural and forestry products ( e.g. FSC, PEFC, Ecocert, Global G.A.P. certification, Faire trade, Organic and

ensuring that cryptocurrencies being transacted come from traceable sources. Additionally, the Emergency Decree imposes that digital asset businesses and ICO portals are considered “Financial Institution

SECOND PARTY OPINION1 ON CHANEL’S SUSTAINABILITY-LINKED BOND FRAMEWORK September 2020 BACKGROUND CHANEL (hereafter the “Issuer”) contemplates including three environmental factors to the Sustainability-Linked Bonds (the “SLBs”) to be issued in compliance with the Sustainability-Linked Bond Framework (the “Framework”) created to govern their issuances and following the Sustainability-Linked Bond Principles (the “SLBP”). The Framework will include the Issuer’s commitment to achieve specific target...

traceable due to their illegitimate distribution through parallel trade, can potentially be detrimental to consumers in terms of health and safety. Any such safety issues could lead to negative publicity for