WEBVTT

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Guidance seven a offers an illustrative sector heatmap.

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Sector context helps prioritise enquiry, but does not establish the risk of every individual

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client.

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Guidance seven b assesses absolute emissions, relative emissions, technological capacity,

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policy risk, and other market or reputation risks.

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Support each judgement with evidence.

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Assume CoastalFoods faces buyer pressure and needs equipment upgrades.

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Investigate market demand, policy exposure and retrofit feasibility.

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Missing emissions benchmarks remain a data gap, not a low risk finding.

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Guidance seven c feeds enhanced due diligence back into the assessment.

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Obtain transition plans, emissions data and contingency strategies.

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Escalate when client priority and updated risk remain high.

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Guidance seven d is the original illustrative client output.

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It records ratings, readiness, recommendations and data quality remarks.

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It is an example, not a current finding about CoastalFoods.