materiality of ESG information Integrate into analysis and valuation Present in research report 9 ESG INFORMATION Sources • Company disclosures and publications • Meetings and correspondence with company
inventory physical count process, but simply sent a confirmation letter to the consignor. The letter did not require the consignor to send correspondence directly to the auditor and the evidence was obtained
channels such as website, electronic correspondence, public seminars, radio and television programs, exhibitions and training courses, to give the public and all stakeholders a convenient access to the news
Investor Strategies for Incorporating ESG Considerations into Corporate Interactions www.blackrock.com www.ceres.org Century21st Engagement Investor Strategies for Incorporating ESG Considerations into Corporate Interactions [ 5 ] FOREWORD The Value of Our Voice ......................................................................................................................................... 1 How ESG Megatrends Are Shaping Valuation ...........................................................