influence enterprise value as well as topics that are material to the environment, and the society. Dynamic materiality acknowledges that the materiality of an issue can shift based on anticipated or

is needed. In essence, it is similar to a green bond standard and some countries combine green load and bond standard into one document13, but it contains a few distinct features mostly attributed to

covering all of the companies, entities, businesses etc within your reporting boundary. The GHG Protocol states that two distinct approaches may be used to consolidate GHG emissions; the equity share and the

Alpha, Beta, and Now…Gamma David Blanchett, CFA, CFP® Head of Retirement Research Morningstar Investment Management Paul Kaplan, Ph.D., CFA Director of Research Morningstar Canada August 28, 2013 Morningstar Investment Management Page 2 of 27©2013 Morningstar. All rights reserved. This document includes proprietary material of Morningstar. Reproduction, transcription or other use, by any means, in whole or in part, without the prior written consent of Morningstar is prohibited. The Morningstar I...

compared to prior quarter owing to the higher transportation during travel season and fuel traders M.7.’s preparing the stock of biodiesel B10 which would soon be the mandatory diesel shift from biodiesel B7

number of Chinese tourists significantly rose by 11.0 percent in this quarter which resulted from the political tension between China and South Korea, causing the Chinese tourists to shift their 2 ASIA’S

acquire more NPLs at favorable prices. However, the Company expects to see higher competition in securing and getting NPLs/ NPAs as many players would likely shift their focus towards secured collateralized

competition in securing and getting NPLs/ NPAs as many players would likely shift their focus towards secured collateralized loans, which deem to be less risky than that of the unsecured personal loans or

with existing principles and leveraging available tools and frameworks. The Standards aim to help shift enterprises from SDG alignment to SDG action -- from thinking about the SDGs as a mere “add-on”, to

Climate change, Environmental deterioration & Resource scarcity Technology disruption Demographic shift Urbanization Geopolitical shift Covid 19 20 • UN PRI (Principles for Responsible Investment) เน้น