Risk Management (a) Disclose information about 91ÁÔÆæ Trustʼs processes and related policies for identifying, assessing, prioritizing, and monitoring climate-related risks. In meeting this disclosure expectation, 91ÁÔÆæ Trust should explain how it has applied Principle 3, and its supporting paragraphs, in Chapter 1 of this Guideline. SUPPLIERS All suppliers for TMX Group entities, including 91ÁÔÆæ Trust, are expected to follow the TMX Group Supplier Code of Conduct, which includes requirements with respect to Environmental Sustainability. Suppliers must comply with all applicable environmental laws and regulations, and are encouraged to integrate environmental sustainability into their company policies and business practices, and to develop targets to reduce the environmental impacts of their operations and products. Suppliers are also monitored throughout the relationship lifecycle on an ongoing basis. CLIENTS 91ÁÔÆæ Trustʼs approach to identifying and managing climate-related risks with respect to its clients is integrated into TMX Groupʼs Objective Centric Risk Management (OCRM) process, which identifies risks - including physical and transition climate risks - against strategic objectives to ensure they are consistent with the established risk appetite. 91ÁÔÆæ Trustʼs process for identifying and assessing climate-related risks with respect to its clients follows a threelines-of-defense model that is coordinated with TMX Groupʼs risk taxonomy: 1. First Line: Employees (e.g. Sales Team, Relationship Managers, Corporate Trust Officers, etc.) in 91ÁÔÆæ Trustʼs commercial and retail sectors use questionnaires during the client onboarding process to identify various risk factors. 2. Second Line: 91ÁÔÆæ Trustʼs Compliance and Risk teams evaluate any identified risks against 91ÁÔÆæ Trustʼs Risk Appetite Framework. 3. Third Line: 91ÁÔÆæ Trustʼs Internal Audit provides independent assurance that the local risk identification processes align with both TMX Groupʼs global policies and regulatory (e.g. OSFIʼs B15 Guideline) expectations. Implementation and expansion of this disclosure expectation, including with respect to Principle 3 of Chapter 1 of Guideline B15, into 91ÁÔÆæ Trustʼs operations is under consideration and development for 2026. See TMX Group Supplier Code of Conduct at Page 2 (b) Disclose information about 91ÁÔÆæ Trustʼs processes for identifying, assessing, prioritizing, and monitoring climate-related opportunities including information about whether and how 91ÁÔÆæ Trust uses climaterelated scenario analysis to inform its identification of climate-related opportunities. Implementation of this disclosure expectation into 91ÁÔÆæ Trustʼs business model and strategy is under development for 2026. OSFI B-15 DISCLOSURE ELEMENT OSFI B-15 DISCLOSURE EXPECTATION 91ÁÔÆæ TRUST RESPONSE REFERENCE DOCUMENTS REPORT CONTENTS ABOUT THIS REPORT SUSTAINABILITY STRATEGY SUSTAINABILITY GOVERNANCE PROSPERITY PLANET PEOPLE APPENDICES 42 | TMX GROUP 2025 ANNUAL SUSTAINABILITY REPORT
RkJQdWJsaXNoZXIy MjgzMzQ=