supervising services of insurance agents and brokers have been amended and added, including the use of electronic methods in insurance business. Other amendments include increased penalties for fraud offences
audit quality, some now give greater weights to measures related to audit quality. Moreover, some audit firms have set penalties for engagement partners and Engagement Quality Control Reviewers (“EQCRs
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 ...........................................................