to encourage the application of international best practices. The overall approach of institutional investors to these issues is sometimes referred to as ‘stewardship’ and a growing number of markets
Strategic Beta strategies– sometimes referred to as fundamental index strategies, alternative beta, or strategy beta, because they provide broad-based market exposure (beta) – weighting securities based on
thresholds established in this taxonomy. Sometimes energy efficiency metrics are considered as an alternative to GHG emissions per tonne of unit of production. However, the IPCC clearly refers to global
assessment of economic value, but which does not fit easily into the traditional accounting framework. Other terms such as ‘extra-financial’ are also sometimes used to describe this information. In recognition
impacts and outcomes is reduced and sometimes is not necessary. Specific recommendations on impact reporting will be covered in a separate guidance document. Technical Working Groups and Industry Working
of assets are deemed, according to the relevant criterion, to always, sometimes or never meet the relevant threshold. It uses the following ‘traffic light’ color-coding: Green: types of asset that
monetary policy of central banks worldwide. The Federal Reserve has occasionally signaled that it may become less vigorous in its pursuit of monetary policy tightening. The US central bank is thus expected
that consists mostly of CEOs (and occasionally CFOs) speaking to financial analysts, typically expose a company's set of values (Graham et al. 2016). Following Li, Mai, Shen, and Yan (2021), we focus on
increasing earnings firms. 14 See the definitions of variables in appendix B. Moreover, the subscripts i and t are sometimes suppressed. 19 leverage. In addition, to allow for a different relation between EPS
E_1 Legal_FA_2015_12_29-c A WWCCoorrppLL44..11hhiigg A Executive Summary 1 Management Discussion and Analysis For the Year Ended December 31, 2017 In 2017, Thai economic growth gained traction, buoyed by strong recoveries in tourism and exports. This growth momentum is expected to carry on into 2018, especially amid a brighter outlook in public and private investment. Nonetheless, the business sector remained challenged by new modes of competition in a broader marketplace amid the advancing digi...