sustainability, governance, and compliance teams to agree on roles. ❑ Integrate climate change into the governance process with board buy-in, including audit and risk committees. ❑ Adapt existing ERM and risk

Resilience – Ability to Adapt Competitive Position & Industry Structure How + or – positioned is the company within the industry structure to navigate these sustainability themes (e.g. product substitutability

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 ...........................................................

of incoming customers at the Inthanin Coffee Shop. The business endeavored to adapt to the situation by focusing on increasing sales via Delivery services. As for the location expansion of service

2 °C above pre-industrial levels; (b) Increasing the ability to adapt to the adverse impacts of climate change; (c) Making finance flows consistent with a pathway towards low greenhouse gas emissions

; Likitapiwat et al., 2022). Corporate culture is an intangible asset that is designed to adapt to unforeseeable events as they occur (Li, Liu, Mai, and Zhang, 2021). With few notable exceptions, the finance

attempt to adapt to the ever-changing business environments and transactions that are becoming increasingly complex, it is crucial that accounting professionals, especially auditors, possess qualities that

with or whether adaptations have been made. If they choose not to comply or adapt, they are expected to thoroughly explain their reasons for not doing so. Firms have been requested to start disclosing

staff, as well as making it difficult to attract new talents. To improve the retention rate of high-potential employees, several audit firms started to adapt their strategy and policies concerning

develop their own frameworks for corporate governance. To remain competitive in a changing world, corporations must innovate and adapt their corporate governance practices so that they can meet new demands