derivatives trading. Clause 2 A derivatives broker shall provide a written contract or an agreement on custody of assets of clients which indicates the right, duty, and responsibility of both parties and
work done is appropriate? 2 Do the firm’s responses to quality risks specify assigning the responsibility for reviewing all reports, financial statements, and working papers to a reviewer who is senior
Corporate social responsibility (CSR) has several attributes that are inherently unobservable or measured with errors. This study proposes an alternative methodology to account for measurement errors in CSR
Disclosures OECD : The Organization for Economic Co-operation and Development SASB : Sustainability Accounting Standards Board ISO 26000 : Social Responsibility IFRS : International Financial Reporting
, “Corporate Social Responsibility: CSR” or “Environment, Social, Governance: ESG”) has become increasingly popular since the past decade or so. However, the concept was conceived and cultivated at both national
also prosper. Effective stewardship benefits companies, investors and the economy as a whole. 2. In publicly listed companies responsibility for stewardship is shared. The primary responsibility rests