The report should describe the scope of company’s ESG and ethics policies and codes including:

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  Rights and treatment of shareholders and other stakeholders
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  Role of the board;
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  Disclosure and transparency;
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  Objectives and principles of the institution;
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  Compliance with E&S laws and regulations;
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  Governance of stakeholder engagement;
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  Integration of ESG practices in business activities and strategy;
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  Code of conduct in the supply chain;

The report should describe the approval process for the code of ethics or conduct, including board approval. It should address how the company’s structure, policies and codes conform to the voluntary provisions of the country’s code of best corporate governance practices (when one exists).

The report should describe the management and governance mechanisms in place to ensure that the company complies with its policies and code of ethics and/or conduct, including:

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  Designated compliance function (corporate governance officer or corporate secretary)
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  Internal audit
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  External verification

Leadership Practices

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  Company should have a designated fulltime corporate governance officer or company secretary to support its commitment to corporate governance and sustainability
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  The report also describe the internal control processes function (compliance, internal audit) to ensure implementation of ESG policies and procedures