Management Approach 103-1 Explanation of the material topic and its boundary 28 103-2 The management approach and its components 28/29 103-3 Evaluation of the management approach 29/30 Specific Standard Disclosures for Financial Services: Active Ownership 2013 FS11: Percentage of assets subject to positive and negative environmental or social screening 28 Omission, no information available: the share of assets subject to an ESG audit is currently only available for financial assets.