multiple green bonds (portfolio approach). The GBP encourage a high level of transparency and recommend that an issuer’s management of proceeds be supplemented by the use of an external auditor, or other
earnings of firms with earnings strings are priced higher than other firms, 𝛽2 is expected to be positive, consistent with Barth et al. (1999). It suggests that a price-earnings multiple is substantially
. Programmatic Certification is also available for Issuers with large portfolios of Eligible Projects & Assets and programs for issuance of multiple Certified deals over a number of years. The Programmatic
except when exempted by the SEC Office on a necessary and due cause; (2) if the trust is investing in multiple infrastructure businesses, each business’ value shall not be less than 3 billion baht; (3) the
requires the use of multiple indicators (Griffin, 2000; Margolis and Walsh, 2003; Marom, 2006). The accurate measurement of CSR relies on various attributes that are inherently unobservable or measured with
explicit responsibility) and to minimise the cost of compliance with multiple systems by corporations. When regulatory responsibilities or oversight are delegated to non-public bodies, it is 16 G20/OECD
bring about multiple risks that are more severe, more complex, and with a more Given the hyperconnectedness of businesses within the ecosystem, businesses may gain benefits but may also be exposed to
decision making by company boards and should reflect the extent to which this is embedded practice. Sustainability or corporate social responsibility (CSR) reports serve a useful purpose for multiple
complex shareholding structure of the reporter or concert party in a juristic person under Section 258, for example multiple levels of shareholding structure, structure and proportion of shareholding shall
Section 258, for example multiple levels of shareholding structure, structure and proportion of shareholding shall be explained together with name list of other shareholding. The explanation, i.e