Reminder: Corporate Access: Media and Telecom Forum 2026 (Virtual)

Research evidence excerpt

Reminder: Corporate Access: Media and Telecom Forum 2026 (Virtual)

bution of input data for the purposes of determining a financial benchmark.

SUSTAINABLE INVESTING RELATED RESEARCH

There is currently no globally accepted framework or definition (legal, regulatory or otherwise) of, nor

market consensus as to what constitutes a ‘sustainable’, ‘ESG’, ‘green’, ‘climate-friendly’ or an

equivalent company, investment, strategy or consideration or what precise attributes are required to

be eligible to be categorised by such terms. This means there are different ways to evaluate a

company or an investment and so different values may be placed on certain sustainability credentials

as well as adverse ESG-related impacts of companies and ESG controversies. The evolving nature of

sustainable investing considerations, models and methodologies means it can be challenging to

definitively and universally classify a company or investment under a sustainable investing label and

there may be areas where such companies and investments could improve or where adverse ESG-

related impacts or ESG controversies exist. The evolving nature of sustainable finance related

regulations and the development of jurisdiction-specific regulatory criteria also means that there is

likely to be a degree of divergence as to the interpretation of such terms in the market. We expect

industry guidance, market practice, and regulations in this field to continue to evolve.

Any information, data, image, or other content including from a third party source contained, referred

to herein or used for whatsoever purpose by Barclays or a third party (“Information”), in relation to

any actual or potential ‘ESG’, ‘sustainable' or equivalent objective, issue, factor or consideration is not