Annex II: ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) FACTORS TO BE CONSIDERED BY UNDELYING ASSETS OF THE BENCHMARK - Commission Delegated Regulation (EU) 2020/1816 of 17 July 2020 supplementing Regulation (EU) 2016/1011 of the European Parliament and of the Council as regards the explanation in the benchmark statement of how environmental, social and governance factors are reflected in each benchmark provided and published (Text with EEA relevance)