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
force for economic expansion has gradually been shifting from consumption-led to investment-led growth. As the capacity utilization rate reaches 70-80%, the same high level as the pre-crisis period, there
E_1 Legal_FA_2015_12_29-c A brWCorpL.1hig A Executive Summary Management Discussion and Analysis For the Quarter Ended June 30, 2018 The Thai economy in the second quarter of 2018 gained further traction from the first quarter. The ongoing economic rebound was mainly driven by exports and tourism, whereas domestic spending and investment only gradually picked up. Still, the economy has yet to see strong across-the-board growth. The business sector remained challenged by new modes of competition...
, this convex flow-performance relationship induce them to engage in risk-shifting behavior and make riskier investments in order to “chase returns” and attract inflows (e.g. Brown et al. (1996), Ha and Ko
Thai capital market. Stakeholders in the financial reporting ecosystem inevitably encounter growing challenges, e.g., the shifting of technology, the rapid evolution of financial transactions, and more
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