characteristics (Matsumoto, 2002) - Institutional ownership - Reliance on implicit claims with their stockholders - Value-relevance of earnings Natural disasters (such as hurricanes: Byard et al. 2007
are sustainably different from the underlying financial version of the agency theory. It assumes that each stakeholder is a part of implicit and explicit contracts that can contribute to a corporation
implicit in the methodology but have been clarified through notes Web pages that facilitate dissemination Research highlights on the credit implications of ESG trends and factors ESG- specific conferences or
AIGCC 2 3 Vision & Mission Vision: A climate resilient economy that is on track by 2030 for a net zero emissions global economy by 2050. Mission: To connect, collaborate and advocate for and on behalf of
understanding the drivers of company growth. • Advocate for increased disclosure and database development for ESG and intangible capital. For policymakers & Regulators • Voice over for better understanding on
does not constitute an implicit or explicit investment advice. The information provided herein is general in nature and does not constitute an advertisement of financial products in Switzerland pursuant
you have access to a company’s board or the CEO? It might be more effective, and use fewer resources, to start at the top. 9. Does the company have a respected internal advocate on the topic of concern
underlying asset(s) in which they invest – as discussed above. One aim of internal governance structures and the Principles in this respect is to minimise the frictional costs implicit in the investment chain
stated, is in accordance with the investment policies of the Company is allowing the Company to invest in several subsidiaries and associated companies to advocate the Company in providing various
recommendations in the Principles will apply but others may be less relevant. We also acknowledge different investment strategies, for example as employed by passive or active funds, and advocate that shareholders