ESG Performance Tracker is the system we use to monitor the ESG risks and performance of our high-risk clients. The tracking sheet contains a list of pre-defined E&S and CG risks, based on IFC performance standards and international best practice. The E&S specialists and CG specialists give each risk that is applicable to the client a weighting of low, medium or high. Subsequently, they assess how well the client is managing to mitigate the risk, giving a performance level of Green, Amber or Red. Green performance means the level of risk mitigation is acceptable to us at the moment of assessment. Amber performance means the risk is partially but not sufficiently managed. There is, however, a clear expectation of improvement. Red performance means that the risk is not being managed at the moment of assessment. The E&S specialists and CG specialists update the ESG Performance Tracker after due diligence, during annual review and when significant changes occur. An independent validation is carried out by the E&S specialist in the Credit Department, the E&S Manager or CG Manager.