mere association. Finally, we also investigate the prediction of the critical mass theory, which posits that female directors matter if there are enough of them on the board. Prior research suggests that
critical in driving more disclosure from corporates and financial institutions, raising awareness of the TCFD recommendations and shaping ambitious policy. Environmental disclosure is now widely accepted as
resilience of the defined system they operate within, as indicated by the boundaries of and critical interdependencies with that system. The issuance is required to demonstrate that there will be ongoing
-General, the Securities and Exchange Commission, Thailand, said: “Climate change is one of the most significant global threats that could affect the financial system. SEC Thailand recognizes the urgency of
. Disclose any subsequent significant changes in the capitalization and indebtedness and a statement of capitalization and indebtedness that provides current information about the issuer’s guaranteed
and macroeconomic controls, respectively. ➢ We control for firm fixed effect δ i and year fixed effect γ t ➢ We also employ robust t- statistics. ❑ Negative and significant β1 indicates the adverse
, the Securities and Exchange Commission, Thailand, said: “Climate change is one of the most significant global threats that could affect the financial system. SEC Thailand recognizes the urgency of this
, achieving the SDGs requires significant investment, and the current level of investment by the government alone is not enough to meet the ambitious targets. We need to unlock the new source of finance
promoting sound corporate governance. Family-controlled companies in Asia A significant portion of listed companies in Asia are family-controlled. Common challenges for family-controlled firms include that
to the greater number of disclosed KAMs, as it provides critical information that guides them to the areas with the most significant risk. The number of disclosed KAMs is likely to depend on the size