solutions ✓ Climate Adaptation solutions Copyright © 2022 by GMO LLC. All rights reserved. For Institutional Use Only | 20 INCORPORATING SUSTAINABILITY IN VALUATIONS Uncertain cash flows; difficult to

program for auditing difficult and complex areas, staff training limited to theoretical lectures and lack of case study on issues requiring professional judgement and professional skepticism, particularly

debt. In order to manage the company’s working capital to coincide with operations. As well as, managing debts to be paid on time. The company was able to secure funds, both short term loans and long

quarter. Meanwhile, Thai and US interest rates dropped at the beginning and the middle of the quarter. Short-term bond yields fell in line with the reduction of the policy rate, whereas the long-term bond

and service were difficult due to the weak purchasing power. Since the consumers were price- sensitive, together with a high competition in the market, some entrepreneurs turned to reduce their

against COVID-19 and hope for the globe to pass through this difficult time. ………………………………………………………. Tamonwan Narintavanich (Chief Financial Officer) 1 Asian Development Bank

. Entrepreneur have been reducing cost in other side such as wages and utilities, by taking measure to temporarily reduce employment and wages. However, price increases are difficult due to decreasing purchasing

the amount of its earnings in advance, has low fluctuation, has a government agency as a lessee or contracting party on a long-term basis, and invests in an infrastructure business which has

of the Green Bond Premium in many ways, making it difficult to draw any conclusions and motivating future research. III. Result Summary II. Approaching Green Bond Premium THE EVIDENCE ON THE GREEN BOND

; Harrison and Wicks, 2013). Stakeholder theory is closely related to CSR practices to the extent that it suggests how companies can develop long-term relationship with their stakeholders (Hillman and Keim