This Environmental Social and Corporate Governance (ESG) Report is published here, in its first version, by OTIB, JA. Limited in alignment with the Sustainability Accounting Standards Board’s (SASB®) Reporting Standards maintained under the International Sustainability Standards Board (ISSB). These standards include but are not limited to the ISSB’s general requirements standard IFRS S1. OTIB, JA. Limited’s ESG Reports identify sustainability-related risks and opportunities that are anticipated or have been experienced and managed by the firm. These extend beyond climate-related aspects (which are addressed in IFRS S2), and provide disclosures aligned with investor needs.
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