The author thanks Mr. Chirasakdi and Mrs. Saijai Poonpol for their generous research grant also thanks Professor Anya khanthavit, Mr. Nopadon Nimmanpipak, Dr. Pokpong Chirayukool, Mr. Woraphon

: The views, opinions, findings and conclusions or recommendations expressed in this presentation are strictly those of the author. They do not represent the views of the Ministry of Finance, or the Thai

February 25, 2021, the author(s) of the report hereby certify(ies) that the views expressed in this report solely and exclusively reflect the personal opinions of the author(s) and have been prepared

) Author(s) Dataset (20) – (15) Löffler, K.U., et al., (2021) Global 2,000 green bonds and 180,000 conventional bonds issued between 2007-2019 (9) – (1) MacAskill, S., et al . (2020) Journal articles and

. This material is intended for the exclusive use of recipients in jurisdictions who are allowed to receive the material under their applicable law. The opinions expressed are those of the author(s) and

development • László Máthé, Accreditation Program Manager and Lead Author, Accreditation Services International. • Luc Pelkmans, Project Manager Bioenergy & Biomass, VITO. • Molly Jahn, Professor, University of

who have led and contributed to these Standards: Fabienne Michaux (lead author for the standards development), Carol Adams, Rosemary Addis, Susan De Witt, Ellen Maginnis, Liza Murphy, Maria Laura

for hedging. Key Words: Hedging, Discrete Hedging 2The author thanks Mr. Chirasakdi and Mrs. Saijai Poonpol for their generous research grant. He thanks Professor Anya khanthavit, Mr. Nopadon

signal to management; however, corporate recipients may categorize the signatories as a special interest group to be dealt with in a specific way, possibly even dismissed. Also, ask if the author intends

investment strategy and thus their returns. * Corresponding author. Chulalongkorn Business School, Chulalongkorn University, Phayathai Road, Pathumwan, Bangkok 10330, Thailand. (email: kanis@cbs.chula.ac.th