TPT for Financial Institutions INTERNATIONAL. ESG The TPT launched its Disdosure Framework for the banking sector, which sets out good practice recommendations for transition plan disclosures. Who reports? The TPTs Terms of Reference gave the TPT a mandate to produce guidance for a small number of finance and real-economy sub sectors The TFT confirmed these sectors as: Asset Owners Asset Managers: Banks Food & Beverage, Electric Utilities & Power Generators; Metals & Miring, and Oil & Gasc What is reported? The Asset Owners Guidance suggests, in addition to recommendations on engagement, metrics, and targets, that an entity should contemplate revealing the following: 1. Its goals and priorities for reducing financed emissions linked to investment activities, encompassing any commitments made and the reasoning behind those commitments 2. Its goals and priorities for handling climate-related risks and secing opportunities related to climate through investment activities. 3. Whether and how its interpretation of fiduciary duty aligns with the Strategic Ambition outlined in its transitionplan. 4. Information about the short, medium, and long-term actions undertaken or planned within its investment process to realize the Strategic Ambition of its transition plan, whether applied to all or a portion of its investment activities. 5. Whether and how it incorporates the transition plans of its investee companies into its investment process detailing its approach to assessing the quality and credibility of those plans 6. When disclosing actions or plans, the entity may consider providing information at the asset dass, sector, and/or geographic levels 7 The extent to which to nature. it provides or plans to provide climate- -or sustainability-linked products, including those linked Benefits Balanong the reduction of portfolio emissions through divestment and capital reallocation against engaging with new and or evesting clients and customers to aid in emissions reduction and bolster dimate resilience Providing financial assistance to high-GHGemitting entities to transform their business models and reduce long-term emissions versus financing short-term ermissions reductions Reducing portfolio emissions by engaging with entities to prevent deforestation, with the added benefits of preserving natural habitats Supporting the expansion of renewable energy through financial means, resulting in co-benefits such as akill enhancement for worke

SBTI FI The SBTi Finance sector guidance, released in 2022, enables financial institutions, such as banks and insurance companies, to set SBTs and have them validated by SBT: This enables the alignment of investment activities to the goals of the Paris Climate Agreement The SBTiis due to release updated near term target criteria (v2) as well as publishing Net-Zero (long-term) target-setting quidance in 2024. VOLUNTARY INTERNATIONAL EMISSIONS HIGH REPUTATION Who reports? Any financial institution aiming to reduce emissions in line with a 15Cwarming scenario The SBTi defines a company as a financial institution if 5% or more of its revenue or assets come from business relating to the arrangement and execution of financial and monetary transactions, including deposits, loans, investments, and currency exchange What is reported? The SBTihas 3 methods that link Fis' portfolios with cimate stabilisation pathways, each of which can be used for one or more asset class Sectoral decarbonisation approach-involves the setting of emissions- based physical intensity targets for real estate and mortgage-related investments/loans. Also applies to power generation, cement, pulp and paper, transport, iron and steel, and buildings sectors within corporate instruments. SBTi Portfolio Coverage Approach an engagement target to encourage a portion of investees to set SBT-approved SBTs The Temperature Rating Approach-to determine the current temperature rating of their portfolios and take actions to align them to long-term temperature goals via engagement with portfolio companies Fls are also required to set targets for their own operations in line with at least a well-below 2C pathway. Benefits Aids the decarbonisation of investment activities Helps align investments and lending to the goals of he Paris Agreement. Engage investees to set targets

CBAM reporting Emissions reporting methodology: Summary of responsibilities during the transitional and target periods Description of the reporting process including scope of reports Identification of necessary data from suppliers Description of the necessary processes to be implemented during the CBAM transitional period Shape of CBAM records and requirements for their maintenance CBAM sanctions Emissions measurement methodology (documentation obligation under CBAM RC): Summary of reporting obligations for emissions from the production of CBAM products Data covered by the emissions monitoring system Description of reporting methods Indication of the production processes covered by the emissions monitoring Description of the method and instructions for monitoring emissions according to Commission Regulation (EU) 2023/1773 Preparation of a database in accdb or .xslx format for the measurement of emissions, according to the draft CBAM communication template for installations of the European Commission