appropriate audit evidence and the possible effects are material, but not pervasive, resulting from: ( 2.2.1 circumstances beyond control of the entity (paragraph.........); ( 2.2.2 circumstances relating to
2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ฆ 2.2 Inability to obtain sufficient appropriate audit evidence and the possible effects are material, but not pervasive
and their results indicate that CSR activities have no significant influence on firm value. Several studies point out that a possible reason for the lack of consensus among prior research on the
should be rigorous, capable of being applied consistently, and, where possible, result in credit ratings that can be subjected to some form of objective validation based on historical experience. 1.2
identify as early as possible problems that put significant investment value at risk. If they have concerns they should seek to ensure that the appropriate members of the investee company’s board or
moderator. The topics of the conversation were: (1) Possible approaches for promoting conversations and discussions among investors, developers, business operators and the public sector; (2) Potential risks
Management. Edie Lush, Executive Producer & Co-Host of Global GoalsCast, was the moderator. The topics of the conversation were: (1) Possible approaches for promoting conversations and discussions among
associated risks that are too high. In a situation where a risk level is higher than normal or there is a potential conflict of interest or a possible lack of independence, the audit firms must put in place
, Achievable, Relevant, and Time-Bound (SMART) goals to attain gender equal leadership. The GESI-CSR gap Need a stronger link between gender equality and existing environmental and Corporate Social
– Medium term – Long term) • SMART targets & impact outcomes • Timebound target • Achievable : Realistic and Readiness (Manpower, capability, data collection, alliance, and budget) • Communication and