Investor Presentaiton

EU Sustainable Finance Framework The Sustainable Action Plan also included a number of legislative proposals, one of which resulted in the adoption of the Disclosure Regulation. → There are many other legislative proposals in various stages of the EU's legislative process which will start to become effective from 2020 onwards. KPMG Disclosures Regulation Taxonomy Regulation Benchmarks Regulation MiFID and IDD UCITS AND AIFMD Corporate Non-Financial Disclosure Green Bonds EU Ecolabel Corporate Governance CRR / Solvency II Credit Ratings Consistent Disclosure Requirements in Relation to Sustainability A unified classification system for sustainable activities Standardised sustainability benchmarks for green products Including sustainability considerations in financial advice Integrating sustainability risks and factors into UCITS and AIFMD Strengthening ESG data reporting and accounting rule-making A common green bond standard to increase comparability andtransparency Common EU Ecolabel for sustainable products, including financial products Fostering sustainable corporate governance and collecting evidence of undue short-term pressure from capital markets Incorporating sustainability into prudential requirements Integrating sustainability in ratings and market research © 2020 KPMG, an Irish partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved. 29 20

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