of these items. Auditors failed to understand their clients’ businesses, and thus not realizing that the revenue recognition methods used by their clients were inappropriate. For instance, an audit

may be used for refinancing, it is recommended that issuers provide an estimate of the share of financing vs. re-financing, and where appropriate, also clarify which investments or project portfolios

taking into account the best interest of unit holders. In addition, the applicant shall comply at least with the following criteria: (1) no reasonable doubt of the applicant’s financial position which may

continuance of client relationships in accordance with TSQC1. Some audit firms have developed and used databases and search engines to thoroughly verify information, such as related parties and management

with the auditors his knowledge and experience on tools and approaches used in estimating construction cost. Furthermore, as the capital market expands relatively quickly, the SEC aims to increase the

are as follows: (1) the ownership of, the possessory right or the leasehold in the land, buildings, constructions, machines, equipment including all other related assets used in the operation of the

used in business operation 6. Future projects 7. Legal disputes 8. Other important information 2.3 Management and corporate governance 9. Information on securities and shareholders 10. Management

September 18th, 2020. We consider that we were provided with access to all the appropriate documents we solicited. For this purpose, we used our reasonable efforts to verify such data accuracy. VIGEO EIRIS

promoting savoir faire and creativity 1 For the avoidance of doubt, excluding any non-‘Chanel’ brand subsidiaries, including Château Canon, Domaine de l’Ile, Eres, Orlebar Brown, Rauzan Segla and St. Supéry

support of the positive CSR effect on firm value irrespective of which proxy is used to identify CSR latent variable. Third, this study shows that CSR strategies based on a single pillar of ESG or the