Recently, companies have increasingly been disclosing non-GAAP measures in their investor communication and capital markets-related offering documents. The rationale for using such non-GAAP measures is that they assist management in providing the users of financial information with an understanding of the company's key business drivers and enable management to present a perspective to users, which might not be possible only through GAAP measures.

Banks and other financial institutions play an instrumental role in the global transition to a sustainable economy. On the one hand, through sustainable financing, they have the potential to spur innovation, upscale sustainability efforts, and augment decarbonization of economies – fostering a mutually beneficial environment for them, their clients, and the planet at large.