行政、管理和监督机构在可持续性方面的角色

*(21(d))

• The board’s gender diversity shall be calculated as the average ratio of female to male board members[^2].

Sustainability-related expertise refers to expertise that the bodies directly possess or have access to.

The description of the responsibilities shall consist of an overview of how the responsibilities of each body or individual for material impacts, risks and opportunities and related topics are reflected in the undertaking’s terms of reference, board mandates and other related policies.

For the purposes of this disclosure, the management of material impacts, risks and opportunities includes the due diligence process put in place. > **Footnotes:*

• > [^1]: This information supports the information needs of benchmark administrators to disclose ESG factors subject to Regulation (EU) 2020/1816 as set out by indicator ‘Weighted average percentage of board members who are independent’ in Section I of Annex II. > [^2]: This information supports the information needs of: financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts set out by indicator #13 in Table I of Annex I of Commission Delegated Regulation (EU) 2022/1288 of 6 April 2022 supplementing Regulation (EU) 2019/2088 of the European Parliament and of the Council with regard to disclosures rules on sustainable investments (‘Board gender diversity’) and benchmark administrators to disclose ESG factors subject to Commission Delegated Regulation (EU) 2020/1816 of 17 July 2020 supplementing Regulation (EU) 2016/1011 of the European Parliament and of the Council as set out by indicator ‘Weighted average ratio of female to male board members’ in Section 1 and 2 of Annex II.