themed bonds, in some cases referred to as “pure play”, issued by organisations that are mainly or entirely involved in environmentally sustainable activities, but that do not follow the four core

difficult interpretation since traditional earnings capitalization models describe that investors are willing to pay a certain multiple for current earnings (Huang and Wirjanto, 2012). After data treatment

, property and water investments. It will also facilitate the issuance of bonds from issuers who would otherwise find it difficult to gain recognition for their low carbon investments. Investment-grade

billion relates to MSW23. The investment required to deal with future waste management within a 2ºC scenario is difficult to quantify, particularly as it is the capital cost that is of interest, that cost

Governance Other 1 2 Objectives The previous studies on the quality of financial statements use the final version of financial statements after auditors adjust misstatements. Therefore, it is difficult to

inventory and cost of sales, and the audit of difficult or complex transactions were among the most prevalent observations. It was noteworthy that some of those observations also shared a trait of

for pure economic development or a specific political agenda. 12. Why do both green and amber sectoral decarbonisation pathways end at 2050 while Thailand’s NDC establishes 2065 as a Net-Zero Year

ตลาดส าหรับตราสารหนี้เพื่อวัตถุประสงค์เฉพาะเรื่อง (themed bond) (ในบางกรณีเรียกว่า "pure play") ซึ่งออกโดยองค์กรที่มีบทบาทส่วนใหญ่หรือทั้งหมดเกี่ยวข้องกับกิจกรรมทางสังคมหรือเพื่อความยั่งยืน แต่การออก

มรับวามีตลาดสําหรับหุนกูเพ่ือสิ่งแวดลอม หุนกูเพ่ือสภาพภูมิอากาศ หรือหุนกูเพ่ือวัตถุประสงคเฉพาะเรื่อง (themed bond) (ในบางกรณีเรียกวา "pure play"3) ซึ่งออกโดยองคกรที่มีบทบาทสวนใหญหรือทั้งหมด

efficiency and effectiveness of engagement performance. Most observations from the engagement-level inspections in the past inspection cycle were related to audit planning and audit of difficult and complex