The questions are based on the Sustainable Development KPIs (SD-KPIs), a global standard developed by Dr. Axel Hesse,
managing director of SD-M GmbH. For each of 42 industries, the three most financially material ESG indicators were identified through global
expert surveys of ESG analysts from the U.S., Europe, and Japan. The standard is cited by BaFin in
its fact sheet on sustainability risks and overlaps significantly with the SASB standard.