throughout the tenure of the ASEAN Sustainability-Linked Bonds: (i) A qualitative or quantitative explanation of the contribution of the main factors, including M&A activities, behind the evolution of the
Document that captures the various dialogues and inputs and substantiates the reasoning behind the requirements set in the Forestry Criteria. The Criteria are developed through a consultative process with
stakeholders, (ii) information from Vigeo Eiris’ exclusive ESG rating database, and (iii) information provided by the Issuer through documents. We carried out our due diligence assessment from August 20th to
branch offices without an approval from the Office; (10) advertise its business, unless such advertisement is carried out in accordance with the rules, conditions and procedures as specified in the
years. These trends are the driving factors behind the need for the public and private sectors to establish a framework and measures to cope with changes in the economic and financial sectors. 1
reporting standards and auditing standards trainings were carried out to better equip staffs with necessary knowledge. Subsequently, the current cycle evaluation results in every element exhibit the
respectively. Such losses would be last 2-3 months after starting commercial sales. Therefore, the gross margin was behind the target. 3. The consolidated net loss was 2.39%, decreased from the same period of
6. Audit risks related to developments in the audit firms and profession Tone at the Top / Culture • Potential causes behind lack of improvement in level of inspection findings: fee pressures
what forces are behind it ⋄ Market inefficiencies (e.g. Basu, 1977; Rosenberg, Reid, and Landstein, 1985; Lakonishok, Schleifer, and Vishny, 1994) ⋄ Risk that warrants higher returns expectations (e.g
. Comply with Adaptation & Resilience Criteria Each facility must undergo a site- specific assessment, carried out by an accredited assessor using the ESG Gap Analysis Tool. This tool identifies gaps between