and approaches. Most recently this topic has been investigated by Foucault, Sraer and Thesmar (2013) who find retail investor positively impact volatility of returns and Conrad, Dittmar and Ghysels

objective of the Standards. The development of the Assurance Framework and Assurance Protocols will also reduce the risk of a proliferation of proprietary assurance approaches that may vary in quality and the

Investor Strategies for Incorporating ESG Considerations into Corporate Interactions www.blackrock.com www.ceres.org Century21st Engagement Investor Strategies for Incorporating ESG Considerations into Corporate Interactions [ 5 ] FOREWORD The Value of Our Voice ......................................................................................................................................... 1 How ESG Megatrends Are Shaping Valuation ...........................................................

with regard to businesses with specific characteristics and accounting transactions requiring different audit procedures and approaches from general audit procedures to obtain audit evidence, audit

., Ltd ed value doe Company, f 63 million B r to make ful ount will be b he financial Business the 4 approaches h Flow approa W 1 201 59 84 50 or is of the low method proportionate any in each b ent price

total value of consideration The total value of consideration of Acquisition of Shares in GNET Transaction by NBC is derived from the appraisal of value of shares of the business by various approaches i.e

business undertaking of the Company or the subsidiaries during the previous year, disclose related facts and clarify the causes, impacts, solutions, future inspection and preventive approaches. Additional

: Some bonds may be a combination of two approaches e.g. asset-backed securities backed by government agencies or local authorities; or covered bonds with FI and portfolio bond characteristics. ‘Treasury

credible methodologies such as (but not limited to) the UNFCCC’s Clean Development Mechanism (CDM), Climate Action Reserve, American Carbon Registry or national and state/provincial approved approaches or

(benchmarking approaches) ดังต่อไปนี้ - ผลความส าเร็จของผู้ออกตราสารหนี้เองตลอดช่วงระยะเวลา โดยแนะน าว่าควรมีบันทึกการวัดค่า (measurement track record) เป็นเวลาอย่างน้อย 3 ปี หากเป็นไปได้ และในกรณีที่เป็นไปได้